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, which 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. To ensure the Trust complies with South Carolina Law, the following parts are needed based on situation.
- If the trust benefits the settlor(s)/grantor(s), and they are still living: Provide only the pages addressing lifetime provisions plus the table of contents and signature/date page.
- If the trust benefits someone other than the settlor/grantor: Provide the pages addressing lifetime provisions for the beneficiary, plus the table of contents and signature/date page.
- If one settlor/grantor is deceased and the surviving settlor/grantor is applying: Provide the entire trust document.
- For all other types of trusts: Provide the entire trust document.
Divorce
Can qualify separately. If the divorce occurred out of state or was in Charleston County, SC, a copy of the final divorce decree will need to be submitted.
Required Documents
Minimum Required Documents for all owners and / or Spouses needed to complete the application.
- SC Driver’s License for all owner-occupants and spouse.
- SC Motor Vehicle Registration showing current address for all owner occupants and spouse.
*For company cars-provide registration showing business address.
- Social Security Card or Birth Certificate (both spouses).
- Tax Returns:
- Redacted copy of most recently filed South Carolina Income tax return. Supply the first three pages only of SC1040 excluding declaration page (SC8453).
- If you haven’t filed SC Income taxes, Redacted copy of your most recently filed Federal Income tax returns. First two pages of your 1040 or first three pages of your 1040SR (and if applicable Schedules A, C, E & Form 8829, Form 6252 and Form 4562) and Redacted copy of most recently filed State Income tax return from where you last filed.
- For all submitted tax returns, you may redact income numbers only and not the column as a whole. You may also redact any bank account information, and Social Security Numbers for any minor dependents.
- Additional documentation will be required where applicable. *For example copies of: Trust, Bond for Title, Power of Attorney, Contract for Sale, Operating Agreement for Single Member LLC, Divorce Decree, Separate Support and Maintenance, Leave Earning Statement (LES), Military Orders, etc.
Appeals
If denied, property owners can appeal the decision through the County's Board of Assessment Appeals.