Owner-occupied properties receive a reduced assessment ratio (4%).
Per South Carolina Code of Laws 12-43-220 (c)(1), the Legal Residence exemption applies to owner-occupied homes, reducing the assessment ratio from 6% to 4%, and exempting the school operating millage, this significantly lowers property taxes. Eligibility depends on meeting residency and ownership requirements.
Homeowners must submit a Legal Residence application to their County Assessor, typically by the first penalty date of the current year’s tax notice.
Note: Applications and appeals can be filed by a representative holding a valid Power of Attorney.
Unique Special Assessment Scenarios
Military
Active-duty military personnel who maintain South Carolina as their legal residence may qualify, even if stationed elsewhere. These individuals must apply annually and provide a copy of their most recent LES and Orders.
Separate Support and Maintenance
A special provision that allow both spouses to retain the exemption if a legal separation has occurred and have filed a complaint for separate support and maintenance with an appropriate family court. These individuals must apply annually, until there is a final divorce decree.
Immigration
Non-citizens may qualify if they meet residency requirements and have proper documentation from USCIS. We accept approved forms I-130, I-140, I-485, or a permanent residence card. Individuals without a permanent residence card must apply annually until they receive permanent residence status.
Trusts
Properties held in certain types of trusts may also qualify if the beneficiary is domiciled at the property and is also the sole income beneficiary.
Divorce
Can qualify separately. If the divorce was within the last 10 years, a copy of the final divorce decree will need to be submitted.
Appeals
If denied, property owners can appeal the decision through the County's Board of Assessment Appeals.