The Legal Residence Application is the form the Anderson County Assessor in South Carolina uses to grant the 4% special assessment ratio on a home that you own and occupy as your legal residence. It is one of the Anderson County property tax forms most homeowners file only once. The form asks about the property, your household, other homes you own and any rental use, and ends with a sworn certification. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor's office receives and decides the application.
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What is Legal Residence Application – Anderson County, SC?
The Legal Residence Application, printed on the form as the Legal Residence (4%) Special Assessment Application, is the Anderson County Assessor form used to claim the four percent assessment ratio on a home that the owner occupies as their legal residence and domicile.
Under South Carolina's assessment classes, a legal residence is assessed at 4% of fair market value, while commercial property and residential property that is not your legal domicile are assessed at 6%, according to the county's Assessor page. The form is how an owner asks for the lower ratio. Section 12-43-220 of the South Carolina Code of Laws governs it, and excerpts of that statute are printed on the back of the form.
The form collects the tax map (TMS) number, the owner-occupants, the addresses, the type of residence, marital status, South Carolina residency for income tax returns, the previous residence, trust status, any other home or other real property in your household, and any rental use. The owner-occupant and co-owner or spouse then sign a certification made under penalty of perjury.
The 4% ratio does not apply to rented mobile homes or residences, or to a business for profit on the same property. The form also says that filing it does not remove the tax liability. Homestead exemption applications are separate and are made at the County Auditor's Office, according to the county's Assessor page.
Who needs to file Legal Residence Application – Anderson County, SC?
The main group is owners who occupy their home as their legal residence and domicile in Anderson County and want the 4% ratio. The statute excerpts on the form cover:
- A legal residence and not more than five acres contiguous to it, owned totally or in part in fee or by life estate and occupied by the owner.
- Additional dwellings on the same property occupied by immediate family members of the owner.
- Property held in trust, when the income beneficiary occupies it as a residence and the trustee certifies this to the assessor.
- Members of the armed forces whose permanent duty station is in South Carolina, even if they are legal residents of another state.
- Buyers under a contract for sale or bond for title, who must record that contract or bond.
Owners with less than a 50% interest in the residence generally receive the ratio only on a share equal to their interest. Two exceptions are printed on the form: a residence occupied jointly by a married couple, and an owner of at least a 25% interest with immediate family members who is not in a household already receiving the 4% ratio elsewhere.
Do not use the form for a second home. The county says the 4% ratio applies to one home only, the legal residence. Rented portions and businesses on the property do not qualify. The form says a residence rented for more than 72 days in a calendar year can affect eligibility. The statute lets the owner or the owner's agent apply.
When to file Legal Residence Application – Anderson County, SC
File the application no later than the first penalty date for the tax year, which the form says is usually January 15 or the first business day after it. The county's Assessor page tells owners who changed their legal residence, bought or built a home, or moved to another home they own to apply as soon as possible.
Failing to file in time is treated as abandonment of the classification for the current tax year, although the local taxing authority may extend the time if the owner shows reasonable cause for not filing before the first penalty date.
The form says an application can take up to thirty (30) days to process after all documentation is received. If it is not approved by the time your tax bill is due, pay the bill; a refund is issued if the ratio is granted. Taxes are due by the date on the bill, and penalties and interest are not waived for late payment.
After approval, no further application is needed while the property keeps meeting the requirements. If ownership or use changes, notify the assessor within six months.
Documents you need
- Copies of SC driver's license(s) or SC ID card(s) reflecting your current address, for all owner-occupants and spouse (item A on the form).
- Copies of vehicle registration(s) and/or utility bills reflecting your current address, for all owner-occupants and spouse (item B).
- If divorced or separated: a copy of the final divorce decree or court-approved separate maintenance and support order (item C).
- For members of the military: a copy of current military orders and military ID; the permanent duty station must be in South Carolina (item D).
- If an LLC owns the property: a copy of the Articles of Organization listing all members, with an explanation of each member's relationship to the applicant (item E).
- If the property is in a trust: a copy of the trust showing the income beneficiary (item F). Question 5 asks for this when the grantor is a current beneficiary.
- If you answer NO to question 3 (South Carolina resident on income tax returns): an attached explanation.
- If your previous residence was not sold (question 4): a letter from the previous taxing jurisdiction proving notification of the change in residency.
- If you answer YES to question 6 (another primary home elsewhere): an attached explanation.
- If any part of the property is rented, leased or used by someone else (question 7): an explanation, with the number of days rented and the portion rented.
- If you or your household own other real property (question 8): the address, county, state and owner name of each property.
- Any other proof the assessor requires, such as your most recent South Carolina income tax return or other motor vehicle registrations, which the statute printed on the form allows.
How to fill out Legal Residence Application – Anderson County, SC
Enter property and owner details
At the top, enter the TMS (tax map) number, the tax year, the names of all owner-occupants, the physical and mailing addresses, your email address, the deed book and page, and the date you occupied the home. Leave the permit number, CO date and other office-use boxes to the Assessor.
Select the type of residence
For question 1, choose one type of residence: single family, townhouse, duplex, condo, triplex, quadriplex, mobile home only, mobile home with land, or mobile home and land separate. For "part of yard," enter the TMS number.
Choose your marital status
For question 2, select one option: never married, married, divorced, legally separated, widowed or separation agreement. Enter the spouse's or partner's full name and address, and attach the divorce decree or court order if you are divorced or separated.
Answer the South Carolina residency question
For question 3, check YES or NO on whether you file, or will file for the next tax year, as a South Carolina resident on state and federal income tax returns. If NO, attach an explanation.
Describe your previous residence
For question 4, enter the full address, county and state of your previous residence, whether you owned it, and the year sold. If it was not sold, attach a letter from the previous taxing jurisdiction proving notification of the change in residency.
Answer the trust question
For question 5, mark NOT HELD IN TRUST or, if the grantor is a current beneficiary, YES and attach a copy of the trust showing the income beneficiary.
Report any other primary home
For question 6, answer whether you, your spouse or any member of your household maintain another home as a primary residence in another county, state or country. If YES, attach an explanation.
Disclose rental or other use
For question 7, state whether any part of the property is rented, leased or used by someone other than the owner. If YES, attach an explanation with the number of days rented and the portion of property rented.
List other real property
For question 8, state whether you, your spouse or any member of your household own other real property, including property titled in an LLC, LLP or trust. If YES, give the address, county, state and owner name of each property.
Gather the required proof
Collect items A through F that apply: SC driver's licenses or ID cards, vehicle registrations or utility bills, divorce or separation papers, military orders, LLC Articles of Organization and trust documents.
Sign the certification and date it
Read the perjury certification, then have the owner-occupant and the co-owner or spouse each sign, with Social Security number, phone number and date on the lines marked REQUIRED.
Review and download the PDF
Check that every question is answered and every proof is ready, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit Legal Residence Application – Anderson County, SC
The form does not name a single filing channel. It prints the Anderson County Assessor's office details and states that the applicant is solely responsible for proper delivery of the application and all required documentation. The details are:
- Office address: Anderson County Assessor, 401 E. River Street, Anderson, SC 29624. The county lists hours of Monday–Friday, 8:30 a.m. to 5:00 p.m.
- Mailing address: the county's Assessor page lists Post Box 8002, Anderson, SC 29622.
- Phone, fax and email: the form header prints Tel (864)260-4028, Fax (864) 260-4099 and Email [email protected]. The form does not say whether the application may be sent by fax or email, so confirm with the office before using either.
Send the signed application together with every required proof listed on the form, and make sure it arrives before the first penalty date. The form says that if the ratio is approved you may receive no further notice; the 4% ratio then appears on your tax bill. If the application is disapproved or removed, you receive an assessment notice. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving any question unanswered or omitting required proof; the form says failure to comply results in the application being denied.
- Filing after the first penalty date, usually January 15 or the first business day after it; late filing means abandoning the classification for that tax year unless an extension is granted for reasonable cause.
- Not paying the tax bill while the application is pending; the form says to pay the bill and a refund is issued if the 4% ratio is granted.
- Submitting proof that does not reflect your current address, or leaving out the spouse's driver's license, registration or utility bill.
- Checking Divorced or Legally Separated without attaching the divorce decree or court-approved separate maintenance and support order.
- Claiming the ratio on a home when you or a household member claim legal residence elsewhere or the 4% ratio on another residence; this contradicts the certification you sign.
- Not notifying the assessor within six months after ownership or use changes or eligibility is lost; the penalty is 100% of the tax paid plus monthly interest.
- Leaving off the signature of the owner-occupant or of the co-owner/spouse, both marked REQUIRED on the form.
- Assuming delivery is the county's job; the form says it is the applicant's sole responsibility to ensure proper delivery.
Frequently asked questions
What is the Anderson County Legal Residence Application for?
It is the Anderson County Assessor's form for claiming the 4% special assessment ratio on your legal residence. Without it, a home is assessed at the 6% ratio that applies to residential property that is not your legal domicile, according to the county's Assessor page.
What is the deadline for the legal residence application in Anderson County?
The form must be submitted no later than the first penalty date, usually January 15 or the first business day after it. Late filing means the classification is abandoned for that tax year, unless the taxing authority extends the time for reasonable cause.
Do I have to reapply for legal residence every year?
No. After the first application is approved, no further application is needed while the property keeps meeting the requirements. You must notify the assessor within six months if ownership or use changes, or if you move your legal residence to another home you own.
What proof do I need to attach to the application?
Copies of SC driver's licenses or ID cards and vehicle registrations or utility bills showing your current address, for all owner-occupants and spouse. Divorce papers, military orders, LLC Articles of Organization or trust documents are added only if they apply to you.
How long does the Assessor take to process the application?
The form says it may take up to thirty (30) days after the Assessor receives all documentation. If the bill is due before approval, pay it; a refund is issued if the 4% ratio is granted. You may get no notice if approved.
What happens if I claim the 4% ratio and I am not eligible?
If you sign the certification, get the ratio and are later found ineligible, or lose eligibility and do not notify the assessor within six months, a penalty applies. It equals 100% of the tax paid, plus interest of one-half of one percent a month, within limits set in Section 12-43-220.
Is the legal residence application the same as the homestead exemption?
No. The legal residence application gets the 4% assessment ratio from the Assessor. The county's Assessor page says homestead exemption applications are made at the County Auditor's Office, and the ratio is a separate benefit.
Can I fill out the Anderson County Legal Residence Application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application; the Anderson County Assessor receives it only through the channels described under How to submit.
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