The 4% Legal Residence Exemption Statute is the Charleston County PDF that reproduces, with annotations, Section 12-43-220(c), the South Carolina rule that taxes an owner-occupied legal residence on an assessment equal to four percent of fair market value. It is one of the Charleston County property tax documents that owners read before they apply for that ratio with the county assessor. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original excerpt is published by Charleston County, and the complete statute is at https://www.scstatehouse.gov/code/t12c043.php.
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What is 4% Legal Residence Exemption Statute – Charleston County, SC?
The 4% Legal Residence Exemption Statute is the Charleston County reference PDF that reproduces, with annotations, the excerpt of Section 12-43-220(c) from the state code governing the four percent assessment ratio on an owner-occupied legal residence.
The PDF is statute text, not an application with entry lines. It sets out what the owner or the owner's agent must provide when applying for the ratio: all information required in the application and a certification, made under penalty of perjury, that the home is the owner's legal residence and domicile, that no member of the household claims legal residence outside South Carolina, and that no member of the household claims the special ratio on another residence.
The annotated headings cover owner qualifications, separated or divorced couples, rental days allowed, the military exemption, change in ownership or use, the previous year refund, new ownership with vacation rentals, and ownership interests. A legal residence covers not more than five acres contiguous to it, plus additional dwellings on the same property occupied by immediate family members of the owner.
If the assessor finds the owner-occupant ineligible, the six percent assessment ratio applies, and the owner-occupant may appeal the classification as provided in Chapter 60 of the title.
Who needs to file 4% Legal Residence Exemption Statute – Charleston County, SC?
Owner-occupants of a legal residence are the main group: people who own the home totally or in part, in fee or by life estate, occupy it as their legal residence and are domiciled there. The owner's agent may apply on the owner's behalf.
Other groups the statute addresses:
- Occupants of a residence held in trust, when the income beneficiary lives there and the trustee certifies this to the assessor.
- Owners of a residence on leased or rented property, including a lessee liable for taxes on the leased land, up to five contiguous acres.
- Active duty members of the armed forces whose permanent duty station is in South Carolina, even if they are legal residents of another state; a copy of the orders filed with the assessor is proof of the duty station.
- Buyers under a contract for sale or bond for title, who must record it.
- Owners who become patients at a nursing home or community residential care facility.
Exclusions: rented mobile homes or residences and any business for profit on the property do not get the four percent value. A residence rented more than seventy-two days in a calendar year does not get the benefit of the owner's certificate as proof. A household member's claim on another residence blocks the ratio.
When to file 4% Legal Residence Exemption Statute – Charleston County, SC
The application must be made before the first penalty date for the payment of taxes for the tax year in which the owner first claims the four percent ratio. Failing to file in time abandons the owner's right to this classification for the current tax year, although the local taxing authority may extend the time if the person shows reasonable cause for not filing before that date.
An owner who qualified for any part of the tax year gets the ratio for the entire year. No further applications are needed while the property keeps meeting the requirements. After a change in ownership or use, the prior owner must notify the assessor within six months, and the new owner must apply again. Spouses who live separate and apart under a pending support complaint must reapply and recertify every year. A buyer who occupies the home within ninety days of acquiring it may receive the ratio retroactively to the purchase date.
Documents you need
- A copy of the owner-occupant's most recently filed South Carolina individual income tax return, as proof of eligibility the assessor may require.
- Copies of South Carolina motor vehicle registrations for all vehicles registered in the owner-occupant's name at the same address as the four percent domicile.
- Other proof the assessor requires to determine eligibility for the ratio.
- For separated or divorced applicants: a filed and stamped copy of the caption page, the first page of the pleadings, or the order, plus order language on the disposition of the legal residence or other owner-occupied property.
- For active duty members whose permanent duty station is in South Carolina: a copy of the orders filed with the assessor.
- For active duty members claiming two residences: a Leave and Earnings Statement (LES) from the current calendar year; unrelated information may be redacted.
- When the assessor requires it annually: applicable portions of federal and state tax returns and Schedule E from the federal return, to check rental income and residency.
- For a home bought under a contract for sale or bond for title: the recorded contract or bond, filed with the register of mesne conveyances or clerk of court.
- For property held in trust with an income beneficiary living there: the trustee's certification to the assessor that the beneficiary occupies it as a residence.
How to fill out 4% Legal Residence Exemption Statute – Charleston County, SC
Read the annotated statute excerpt
The PDF reproduces Section 12-43-220(c); the complete statute is at https://www.scstatehouse.gov/code/t12c043.php. Use the headings, such as Owner Qualifications and Rental Days Allowed, to find the rule that fits your home.
Confirm your home qualifies
Under item (1), the legal residence and not more than five acres contiguous must be owned totally or in part in fee or by life estate and occupied by the owner, and it must be the owner's domicile.
Check ownership and occupancy timing
Under item (2)(i), you must have actually owned and occupied the residence as your legal residence and been domiciled there for some period during the applicable tax year.
Review the certification wording
Item (2)(ii) sets the statement the owner or agent certifies under penalty of perjury: the home is your legal residence and domicile, no household member claims residence outside South Carolina, and none claims the ratio on another residence.
Gather the proof the assessor may require
Item (2)(iv) lists the latest South Carolina income tax return, vehicle registrations at the same address and other proof the assessor requires. Add separation, military, trust or contract documents if your situation matches those headings.
Check special situations
Review the rental limit of seventy-two days, the rules for separated or divorced couples, the military items, ownership interests under item (8), and the ninety-day rule for new purchasers with vacation rentals.
Confirm the filing deadline
The application must be made before the first penalty date for the tax year of first eligibility, per item (2)(ii). Notify the assessor within six months of a change in ownership or use.
Review and download the PDF
Check your entries against the statute conditions, then download or print the completed PDF from FillingPDF and take it to the county assessor as described under How to submit.
How to submit 4% Legal Residence Exemption Statute – Charleston County, SC
The excerpt prints no mailing address, portal or office location. It names the county assessor as the office that receives the application and the written notices, and Charleston County publishes the PDF on its tax forms page at https://www.charlestoncounty.gov/tax-forms.php.
- Application: the owner or the owner's agent applies for the four percent ratio, with the information the application requires and the signed certification, before the first penalty date.
- Proof: the assessor may require the documents listed under Required documents, and military owners claiming two residences apply to the county assessor with a Leave and Earnings Statement.
- Written notices: a spouse who vacates a residence after reconciling, and an owner whose ownership or use changes, notify the assessor in writing within six months.
- Refund: a taxpayer who overpaid because the property was eligible applies under Section 12-60-2560.
Contact the Charleston County assessor's office for current submission details. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Applying after the first penalty date for the tax year of first eligibility; late filing abandons the classification for that year unless the taxing authority accepts reasonable cause.
- Signing the certification while you or a household member claim the special ratio on another residence or claim legal residence outside South Carolina.
- Renting the home more than seventy-two days in a calendar year and still relying on the owner's certificate as proof.
- Failing to notify the assessor in writing within six months after a change in ownership or use; a penalty applies and is collected as ad valorem taxes.
- Not recording the contract for sale or bond for title when buying the home under one, which is required to qualify.
- Separated spouses forgetting to reapply and recertify every year while the support complaint is pending and no divorce or reconciliation has occurred.
- Claiming the four percent value on rented mobile homes, rented residences or a business for profit located on the property.
- Expecting the ratio on more than five acres contiguous to the legal residence.
Frequently asked questions
What is the 4% legal residence exemption in Charleston County?
It is the special assessment ratio under Section 12-43-220(c): an owner-occupied legal residence is taxed on an assessment equal to four percent of its fair market value. This PDF is the annotated statute excerpt that Charleston County publishes.
Who qualifies for the four percent assessment ratio?
Owner-occupants who own the home in whole or part, occupy it as their legal residence and are domiciled there for some period of the tax year. Active duty military with a permanent duty station in South Carolina are treated as legal residents for this purpose.
When do I have to apply for the 4% legal residence ratio?
Before the first penalty date for paying taxes for the tax year in which you first claim it. Missing it abandons the classification for that year, though the taxing authority may extend the time if you show reasonable cause.
Do I have to reapply for the 4% ratio every year?
No, not while the property keeps meeting the requirements. You must notify the assessor within six months of a change in ownership or use, and a new owner must apply. Separated spouses with a pending support complaint must reapply annually.
What documents does the assessor ask for with a 4% application?
The statute lists your latest South Carolina income tax return, South Carolina vehicle registrations at the same address, and other proof the assessor requires. Separation, military, trust and contract-for-sale cases add their own documents.
Can I rent my home and still get the 4% ratio?
Yes, within limits. With a proper certificate, the owner is deemed to have met the burden of proof if the home is not rented more than seventy-two days in a calendar year. Renting only a portion of the home you live in does not remove the ratio.
What is the penalty for claiming the ratio when not eligible?
A person who signs the certification, gets the ratio and is later found ineligible, or loses eligibility without notifying the assessor within six months, owes a penalty of 100 percent of the tax paid plus monthly interest, within the limits the statute sets.
Can I get a refund for earlier years if I qualified?
A taxpayer may apply for a refund of property taxes overpaid because the property was eligible, under Section 12-60-2560, and must show that the property was the legal residence and domicile. County council may allow county-portion refunds for further past years.
Can I fill out this document online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not the Charleston County assessor and does not file or submit anything on your behalf.
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