The Multi Lot Discount Application, printed on the form as the Application for Developer's Discount, is the Anderson County Assessor's Office form for claiming the subdivision lot discount under Section 12-43-225. It is one of the Anderson County property tax forms handled by the Assessor in Anderson, South Carolina, and it is signed by the owner of the subdivision. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the county at the official PDF address.
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What is Multi Lot Discount Application – Anderson County, SC?
The Multi Lot Discount Application is the Anderson County Assessor's Office form, printed as the Application for Developer's Discount for 2025, that an owner of subdivision lots files to request the subdivision lot discount in the valuation of platted lots under Section 12-43-225.
The form reproduces the text of Section 12-43-225, "Multiple lot discounts; eligibility." Under that text, the discount applies to lots in a plat recorded on or after January 1, 2001, and the recorded plat must contain at least ten building lots. The value of each platted building lot is calculated by dividing the total number of platted building lots into the value of the entire parcel as undeveloped real property.
The discount applies for five property tax years, or until the lot is sold, a certificate of occupancy is issued for the improvement on the lot, or the improvement is occupied, whichever happens first. After that, the lots must be individually valued as provided by law.
The form asks for the tax map number, the name of the subdivision, the property owner's name and contact details, the total number of lots and the current sales price per lot. It ends with the printed name, signature, date and telephone number of the owner of the subdivision. The Assessor's Office classifies, maps and appraises most real property in Anderson County, and it lists the multi-lot discount among the applications it processes.
Who needs to file Multi Lot Discount Application – Anderson County, SC?
The owner of a subdivision whose recorded plat contains at least ten building lots and was recorded on or after January 1, 2001 applies for the discount on this form. The owner of the subdivision prints a name and signs at the bottom.
Other groups the printed statute text covers:
- Builders who buy a discounted lot. If a lot allowed the discount is sold to the holder of a residential homebuilder's license or general contractor's license, the licensee receives the discount through the first tax year that ends twelve months from the date of sale, provided the purchaser files a written application with the county assessor within sixty days of the date of sale.
- New owners after a sale of ten or more lots. Subsection (D)(1) lets a new owner primarily in the business of real estate development apply in writing within sixty days of the sale for the remaining eligibility period, for lots that received the discount on December 31, 2011.
An owner who has already qualified does not file again every year: no further application is required unless ownership of the property changes. Plats with fewer than ten building lots, or recorded before January 1, 2001, do not meet the eligibility text printed on the form.
When to file Multi Lot Discount Application – Anderson County, SC
The application must be in the Assessor's Office no later than May 1 of the year for which the discount is first claimed; the 2025 form prints May 1, 2025. The Assessor's calendar also lists May 1 as the deadline to apply for the multi-lot discount.
A late application is allowed until the thirtieth day following the mailing of the property tax bill for the year in which the discount is claimed. It must be in writing and accompanied by a late application penalty, payable to the county treasurer for deposit to the county general fund. Ask the Assessor's Office for the current amount.
A homebuilder or general contractor who buys a discounted lot has sixty days from the date of sale to file. After the first qualifying application, no new one is needed unless ownership of the property changes.
How to fill out Multi Lot Discount Application – Anderson County, SC
Confirm the plat qualifies
Before you start, check that the plat was recorded on or after January 1, 2001 and contains at least ten building lots, as the Section 12-43-225 text on the form requires.
Enter the tax map number and subdivision
Write the TAX MAP NUMBER and the NAME OF SUBDIVISION. The Anderson County Public Access System and Property Viewer show tax map numbers.
Enter the property owner's name
In NAME OF PROPERTY OWNER, write the owner of the lots.
Add mailing address and email
Fill in both lines of MAILING ADDRESS and the EMAIL ADDRESS where the Assessor can reach the owner.
Enter the number of lots and price
In TOTAL NO. OF LOTS, enter the number of lots in the subdivision. In CURRENT SALES PRICE PER LOT, enter the current sales price for one lot.
Read the printed statute
Section 12-43-225 (A) through (D) is printed on the form and needs no entry. Read it to confirm eligibility, the May 1 deadline and the late-application rule.
Print the subdivision owner's name
Under NAME OF OWNER OF SUBDIVISION (please print), write the owner's name in print.
Sign, date and add a phone number
The owner of the subdivision signs under SIGNATURE OF OWNER OF SUBDIVISION, then enters the DATE and a TELEPHONE NUMBER.
Review and download the completed PDF
Check every entry against your plat records, then download or print the completed PDF from FillingPDF and send it to the Assessor's Office as described under How to submit.
How to submit Multi Lot Discount Application – Anderson County, SC
The form says only that it must be in the Anderson County Assessor's Office by the deadline; it names no portal or other channel. The county lists these details:
- By mail: Anderson County Assessor's Office, P O Box 8002, Anderson, South Carolina 29622 (the address printed on the form).
- At the office: 401 East River Street, Anderson, SC 29624, Monday–Friday, 8:30 a.m. to 5:00 p.m.
- Questions: call (864)260-4028 or write to [email protected].
If you file late, the written application must be accompanied by the late application penalty, payable to the county treasurer. The county's pages do not give a payment channel for it, so confirm with the Assessor's Office how to pay. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after May 1 without the written late application and the late application penalty; the late window ends the thirtieth day after the property tax bill is mailed.
- Applying for a plat with fewer than ten building lots; the printed statute requires at least ten.
- Applying for lots in a plat recorded before January 1, 2001, which the printed text of Section 12-43-225 does not cover.
- A builder or contractor buying a discounted lot who files more than sixty days after the date of sale.
- Assuming the discount continues after the property changes ownership; the new application is required when ownership changes.
- Leaving the tax map number or subdivision name blank, so the Assessor cannot match the application to the parcel.
- Submitting the form without the owner of the subdivision's printed name, signature, date and telephone number.
Frequently asked questions
What is the Anderson County Multi Lot Discount Application?
It is the Anderson County Assessor's Office form, printed as the Application for Developer's Discount, used to claim the subdivision lot discount under Section 12-43-225. The discount lowers the valuation of platted lots by dividing the undeveloped parcel's value among all building lots.
Who qualifies for the multiple lot discount in Anderson County?
The recorded plat must contain at least ten building lots and have been recorded on or after January 1, 2001. The owner of the subdivision applies and signs. A licensed homebuilder or general contractor who buys a discounted lot can also apply, within sixty days of the sale.
What is the deadline for the multi lot discount application?
The application must be in the Assessor's Office no later than May 1 of the year the discount is first claimed; the 2025 form prints May 1, 2025. A late application is accepted until the thirtieth day after the tax bill is mailed, with a written application and a late penalty.
Do I have to reapply for the multi lot discount every year?
No. After you initially qualify, no further application is required unless ownership of the property changes. The discount itself applies for five property tax years, or until the lot is sold, a certificate of occupancy is issued, or the improvement is occupied, whichever comes first.
Where do I send the multi lot discount application?
Mail it to Anderson County Assessor's Office, P O Box 8002, Anderson, South Carolina 29622, or take it to 401 East River Street, Anderson, SC 29624, open Monday–Friday, 8:30 a.m. to 5:00 p.m. The form names no other submission channel; call (864)260-4028 with questions.
Is there a fee for a late multi lot discount application?
Yes. A late application must be in writing and accompanied by a late application penalty, payable to the county treasurer for deposit to the county general fund. The form does not give a payment channel, so ask the Assessor's Office at (864)260-4028 for the current amount.
What if I buy discounted lots as a homebuilder?
If you hold a residential homebuilder's or general contractor's license, you receive the discount through the first tax year that ends twelve months from the sale date. You must file a written application with the county assessor within sixty days of the date of sale.
Can I fill out the multi lot discount application online?
Yes. 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 with Anderson County; you deliver it to the Assessor's Office yourself.
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