Legal Residence Special Assessment Application

Legal Residence Special Assessment Application
Date Submitted: Date Submitted: / MM / DD YYYY
Deadline: Application must be filed before the first penalty date for the payment of taxes for the tax year for which the owner first claims eligibility. Failure to file within the prescribed time shall constitute abandonment of the owner’s right for this classification for the current year.
Parcel Number: *
Total Acres: *
Property Owned By: *

Property Owned By: Individual(s) LLC, LLP, Trust, ETC.
LLC, LLP, Trust, or Entity Name: *
Applicant Name: Applicant Name: * First Middle Last
Applicant SSN (Last 4 Digits): *
Must be 4 characters. Currently Entered: 0 characters.
Primary Owner: Primary Owner: * First Middle Last
Owner SSN (Last 4 Digits): *
Must be 4 characters. Currently Entered: 0 characters.
Additional Owners? *

Additional Owners? No Yes (+1) Yes (+2)
Secondary Owner: Secondary Owner: * First Middle Last
Secondary Owner SSN (Last 4 Digits): *
Must be 4 characters. Currently Entered: 0 characters.
Additional Owner: Additional Owner: * First Middle Last
Additional Owner SSN (Last 4 Digits): *
Must be 4 characters. Currently Entered: 0 characters.
Mailing Address: Mailing Address: *
Street Address Address Line 2 City State / Province / Region Postal / Zip Code Country
Email Address: *

Confirm Email Address: *
Phone: Phone: * - ### - ### ####
Residence – All applicable questions must be answered.
Physical Address of the Property Where You Reside: Physical Address of the Property Where You Reside: *
Street Address Address Line 2 City State / Province / Region Postal / Zip Code Country
Date Property Became Your Primary Residence (Month/Year): *
Type of Residence: *

Type of Residence: Single Family Duplex Townhouse Condo Mobile Home Other (Explain) Other (Explain)
Do You Own or Rent the Land: *

Do You Own or Rent the Land: Own Rent
List Other Homes or Structures on the Property:
I (We) Own Property Adjoining the Subject: *

I (We) Own Property Adjoining the Subject: Yes No
List Adjoining Parcel Number: *
Is Any Part of This Property Rented, Leased, or Used by Someone Other Than the Homeowner (Commercial, Apartment, Lot, Mobile Home, Vacation Rental, Etc.)? *

Is Any Part of This Property Rented, Leased, or Used by Someone Other Than the Homeowner (Commercial, Apartment, Lot, Mobile Home, Vacation Rental, Etc.)? Yes (Explain) No
Explanation - Include the Portion of the Residence and Number of Days Rented: *
Ownership - Please Check Any That Apply
Please Check Any That Apply: *

Please Check Any That Apply: Total Ownership - I (we) totally own the residence which is the subject of this application. Partial Ownership - I (we) partially own the residence which is the subject of this application. Trust Ownership - The subject is held in trust and the income beneficiary of the trust occupies the property as a residence. LLC Ownership - The residence which is the subject of this application is owned by a Limited Liability Company.
Partial Ownership: *

Partial Ownership: I (we) own at least twenty-five (25%) percent interest in the subject property with immediate family members. I (we) own fifty (50%) percent or more interest in the subject property. I (we) own less than fifty (50%) percent interest in the subject property. Your exemption will be reduced to reflect your ownership interest in the property.
Copy of Trust or Certification Verifying the Income Beneficiary: *

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Attach Files
Copy of Articles of Organization Listing the LLC Members and Their Relationship to the Applicant: *

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Attach Files
Applicant Information – All questions must be answered
Marital Status: *

Marital Status: Never Married Widowed Divorced (Divorce Decree Required) Married
Copy of Divorce Decree: *

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Attach Files
Spouse’s Name Listed Above? *

Spouse’s Name Listed Above? Yes No - Enter Spouse's Name
Spouse's Name: Spouse's Name: * First Middle Last
Spouse's SSN (Last 4 Digits): *
Must be 4 characters. Currently Entered: 0 characters.
Spouse’s Address Listed Above? *

Spouse’s Address Listed Above? Yes No - Enter Spouse's Address
Spouse's Address: Spouse's Address: *
Street Address Address Line 2 City State / Province / Region Postal / Zip Code Country
Do You File South Carolina Resident For State & Federal Income Tax Returns: *

Do You File South Carolina Resident For State & Federal Income Tax Returns: Yes No (Explain)
Explanation - Why Don't You File South Carolina Resident For State & Federal Income Tax Returns: *
Physical Address Of Your Previous Residence: Physical Address Of Your Previous Residence: *
Street Address Address Line 2 City State / Province / Region Postal / Zip Code Country
Previous Residence Was: *

Previous Residence Was: Owned Rented Other
Was Your Previous Residence: *

Was Your Previous Residence: Sold Not Sold
Do you, your spouse, or any member of your household maintain a primary residence in another county, state, or country? *

Do you, your spouse, or any member of your household maintain a primary residence in another county, state, or country? Yes (Explain) No
Explanation - Why do you, your spouse, or any member of your household maintain a primary residence in another county, state, or country: *
Do you, your spouse, or any member of your household own other real property anywhere (including titled in a LLC, LLP, Trust, etc.)? *

Do you, your spouse, or any member of your household own other real property anywhere (including titled in a LLC, LLP, Trust, etc.)? Yes (Explain) No
Explanation - Describe the property including use and location: *
Are you an active-duty member of the military and stationed in South Carolina? *

Are you an active-duty member of the military and stationed in South Carolina? Yes No
Copy of Active Duty Orders: *

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Attach Files
Required Documents

Other documentation may be required if, on examining this application, the Assessor determines that additional proof of legal residence is necessary. You will be notified in writing of any requests for additional documentation.
Provide copies of SC Driver’s Licenses/ID Cards reflecting the address of the property for all owner-occupants and spouse: *

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Attach Files
Do you/your spouse own any vehicles? *

Do you/your spouse own any vehicles? Yes No
Copies of Vehicle Registrations: *

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Attach Files
Does your voter registration reflect this primary residence address? *

Does your voter registration reflect this primary residence address? Yes No (Explain) Not Registered
Explanation - Why does your voter registration not reflect this primary residence address? *
Prior Year Refund Request (OPTIONAL)

Complete this section if you are requesting legal residence for a prior tax year.
Are you also requesting legal residence for a prior tax year? *

Are you also requesting legal residence for a prior tax year? Yes No
Prior tax year(s) requested (maximum two years): *
Minimum Required Documents:
Copies of owner-occupant SC motor vehicle registration(s) dated for the tax year(s) requested: *

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Attach Files
Copies of owner‐occupant pay stubs/social security checks/retirement checks, etc. showing the subject address and dated for the tax years requested. REDACT financial information (amounts, account numbers, etc.): *

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Attach Files
Additional Supporting Documents:

The following documents are not required to submit this form.
Copy of bank statements showing subject address dated for the tax year(s) requested. REDACT financial information:

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Attach Files
Two (2) Letters of Responsibility from utility companies (electric and water/sewer) showing when you started receiving service in your name. These letters must reflect the mailing address used for each tax year in question:

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Attach Files
Additional proof the Assessor deems necessary to determine eligibility:

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Required: I certify under penalty of perjury under the laws of the State of South Carolina that the foregoing and all information herein, including any accompanying statements or documents, is true and correct to the best of my knowledge and belief. That the residence which is the subject of this application is my legal residence for the tax year(s) in question, and that neither I, nor any member of my household*, claimed to be a legal resident of a jurisdiction other than South Carolina for any purpose for the tax year(s) in question; and that neither I, nor a member of my household, claimed the special assessment ratio allowed by this section on another residence for the tax year(s) in question. *

Required: I certify under penalty of perjury under the laws of the State of South Carolina that the foregoing and all information herein, including any accompanying statements or documents, is true and correct to the best of my knowledge and belief. That the residence which is the subject of this application is my legal residence for the tax year(s) in question, and that neither I, nor any member of my household*, claimed to be a legal resident of a jurisdiction other than South Carolina for any purpose for the tax year(s) in question; and that neither I, nor a member of my household, claimed the special assessment ratio allowed by this section on another residence for the tax year(s) in question. I Agree
Acknowledgements and Certification
I understand that the filing of this application does not preclude my tax liability. Property tax due dates are not affected by this application. Penalties are not waived for late payment. *

I understand that the filing of this application does not preclude my tax liability. Property tax due dates are not affected by this application. Penalties are not waived for late payment. I Agree
I acknowledge that I have read and understand SC Code of Laws §12-43-220(c)(2)(vii) which reads as follows:
“If a person signs the certification, obtains the four percent assessment ratio, and is thereafter found not eligible, or thereafter loses eligibility and fails to notify the assessor within six months, a penalty is imposed equal to one hundred percent of the tax paid, plus interest on that amount at the rate of one-half of one percent a month, but in no case less than thirty dollars nor more than the current year's taxes. This penalty and any interest are considered ad valorem taxes due on the property for purposes of collection and enforcement.” *

I acknowledge that I have read and understand SC Code of Laws §12-43-220(c)(2)(vii) which reads as follows:
“If a person signs the certification, obtains the four percent assessment ratio, and is thereafter found not eligible, or thereafter loses eligibility and fails to notify the assessor within six months, a penalty is imposed equal to one hundred percent of the tax paid, plus interest on that amount at the rate of one-half of one percent a month, but in no case less than thirty dollars nor more than the current year's taxes. This penalty and any interest are considered ad valorem taxes due on the property for purposes of collection and enforcement.” I Agree
Under penalty of perjury I certify that:
(A) the residence which is the subject of this application is my legal residence and where I am domiciled at the time of this application and that neither I, nor any member of my household, claim to be a legal resident of a jurisdiction other than South Carolina for any purpose; and (B) that neither I, nor a member of my household, claim the special assessment ratio allowed by this section on another residence. *

Under penalty of perjury I certify that:
(A) the residence which is the subject of this application is my legal residence and where I am domiciled at the time of this application and that neither I, nor any member of my household, claim to be a legal resident of a jurisdiction other than South Carolina for any purpose; and (B) that neither I, nor a member of my household, claim the special assessment ratio allowed by this section on another residence. I Agree
Owner-Occupant Signature: *

Draw or Type

I understand this is a legal representation of my signature. Clear

Full Name

I understand this is a legal representation of my signature.
Co-Owner/Spouse Signature: *

Draw or Type

I understand this is a legal representation of my signature. Clear

Full Name

I understand this is a legal representation of my signature.
Additional Signature: *

Draw or Type

I understand this is a legal representation of my signature. Clear

Full Name

I understand this is a legal representation of my signature.

Legal Residence Special Assessment Application

Legal Residence Special Assessment Application

Legal Residence Special Assessment Application

Deadline: Application must be filed before the first penalty date for the payment of taxes for the tax year for which the owner first claims eligibility. Failure to file within the prescribed time shall constitute abandonment of the owner’s right for this classification for the current year.

Residence – All applicable questions must be answered.

Ownership - Please Check Any That Apply

Applicant Information – All questions must be answered

Required Documents

Prior Year Refund Request (OPTIONAL)

Minimum Required Documents:

Additional Supporting Documents:

Acknowledgements and Certification