The ATI Exemption Application, printed on the form as ATI Real Property Tax Exemption, is the Charleston County Office of the County Assessor form that asks for a partial exemption of up to 25% of a property's "ATI fair market value" after an Assessable Transfer of Interest (ATI). Owners of real property taxed at the 6% assessment ratio, or their agents, use it to claim the exemption that affects the taxable value behind their Charleston County property tax. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is published by Charleston County at charlestoncounty.gov.
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What is ATI Exemption Application – Charleston County, SC?
The ATI Exemption Application, printed as ATI Real Property Tax Exemption, is the Charleston County form owners use to request a partial exemption of up to 25% of a property's "ATI fair market value" after an Assessable Transfer of Interest (ATI). It is issued by the Office of the County Assessor.
The form summarizes South Carolina law, Section 12-37-3135, which allows the exemption. Under that section, "ATI fair market value" is the fair market value of the parcel and its improvements as determined by appraisal when the parcel last underwent an assessable transfer of interest. "Current fair market value" is the value on the assessor's books for the current tax year.
The exemption is 25% of the ATI fair market value, but the resulting taxable value can never be lower than the current fair market value. The form states it as a taxable value of either 75% of the ATI fair market value or the final Current Fair Market Value for the tax year of sale, whichever is higher. If the ATI fair market value is less than the current fair market value, the exemption does not apply. The statute covers parcels subject to the six percent assessment ratio that undergo an assessable transfer of interest after 2010.
The form has a certification with the owner's initials, owner and property information blocks, a signature line and a box marked "For Assessors Office Use Only", which the assessor completes.
Who needs to file ATI Exemption Application – Charleston County, SC?
The owner of a parcel of real property, or the owner's agent, files this application to claim the ATI exemption. The form lists the conditions the property must meet:
- It is taxed at a 6% assessment before and after the transaction.
- Its value has increased because of an Assessable Transfer of Interest since the last countywide reassessment.
- It was already assessed and on the tax roll in the year of sale, which sets the Current Fair Market Value used for the exemption.
The owner or agent must apply on or before January 30th of the tax year in which the exemption is requested.
The exemption does not apply if the property's ATI fair market value is less than its current fair market value, under Section 12-37-3135(B)(2)(b). It is also removed if the property is ever re-classified to something other than a 6% classification. If the property returns to 6% in later years, it cannot be re-claimed unless there is another Assessable Transfer. The owner acknowledges this by initialing the certification on the form.
The statute says the current owner needs no further notifications while the property stays subject to the six percent assessment ratio.
When to file ATI Exemption Application – Charleston County, SC
File the application on or before January 30th of the tax year in which you are requesting the exemption. The form says the exemption applies only if the owner or the owner's agent applies by that date. Section 12-37-3135(C), printed on the back, words the same limit as notifying the county assessor before January thirty-first for the tax year in which the owner first claims eligibility.
The claim is not repeated each year. The statute says no further notifications are necessary from the current owner while the property remains subject to the six percent assessment ratio. If the property is re-classified away from 6%, the exemption ends, and it can be claimed again only after another Assessable Transfer. The form prints no processing time.
How to fill out ATI Exemption Application – Charleston County, SC
Check the eligibility conditions
Under ELIGIBILITY, confirm the property is taxed at 6% before and after the transaction, rose in value because of an Assessable Transfer of Interest since the last countywide reassessment, and was on the tax roll in the year of sale.
Enter the tax year
In the CERTIFICATION and SIGNATURE section, write the tax year for which you are requesting the exemption in the Tax Year blank.
Initial the certification
Read the statement that the exemption is removed if the property is re-classified from 6% and cannot be re-claimed without another Assessable Transfer, then write your initials on the line provided.
Complete the owner information
Under OWNER INFORMATION (PRINT), enter the owner name, mailing address, and city, state and ZIP code.
Complete the property information
Under PROPERTY INFORMATION, enter the Parcel Number, the Property Address, and the city, state and ZIP code of the property.
Date, sign and add contact details
Enter the date, the owner's signature, a phone number and an email address in the lines at the bottom of the form.
Leave the office-use box blank
Do not fill in the "For Assessors Office Use Only" box with ATI Fair Market Value, Exemption -25%, Exemption Value, Current Fair Market Value, Taxable Value and Appraiser; the assessor completes it.
Review and download the completed PDF
Check the tax year, initials, parcel number and signature. Download or print the completed PDF from FillingPDF, then deliver it as described under How to submit before January 30th.
How to submit ATI Exemption Application – Charleston County, SC
Send the completed and signed application to the Office of the County Assessor, 4050 Bridge View Drive, Suite 100, North Charleston, SC 29405. The telephone number printed on the form is 843.958.4100. The owner or the owner's agent may apply, and the application must reach the office on or before January 30th of the tax year for which the exemption is requested.
The form prints no separate mailing address, online portal, drop-off rule or appointment procedure. Call the office at 843.958.4100 to confirm how it accepts the application. Leave the "For Assessors Office Use Only" box blank, because the assessor fills in the ATI fair market value, exemption and taxable value. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Applying after January 30th of the tax year; the form says the exemption applies only if the owner or agent applies on or before that date.
- Claiming the exemption for a property that is not taxed at a 6% assessment both before and after the transaction.
- Applying for a parcel that was not already assessed and on the tax roll in the year of sale.
- Leaving the certification initials or the Tax Year blank on the form.
- Writing in the "For Assessors Office Use Only" box, which holds the ATI fair market value, exemption value and taxable value.
- Expecting the exemption to survive a change of classification; if the property is re-classified away from 6%, it is removed and cannot be re-claimed without another Assessable Transfer.
- Expecting a taxable value below the current fair market value; the exemption value cannot be less than it.
- Submitting the form without the owner's signature, date and phone number.
Frequently asked questions
What is the ATI Exemption Application?
It is a Charleston County form, printed as ATI Real Property Tax Exemption, that asks the Office of the County Assessor for a partial exemption of up to 25% of a property's ATI fair market value after an Assessable Transfer of Interest. It applies under Section 12-37-3135 of South Carolina law.
Does the ATI exemption change my Charleston County property tax?
It can lower the taxable value used for your Charleston County property tax. The taxable value becomes 75% of the ATI fair market value or the final Current Fair Market Value for the tax year of sale, whichever is higher. It does not apply if the ATI value is below the current value.
What is the deadline for the ATI exemption application?
January 30th of the tax year in which you request the exemption. The form says the exemption applies only if the owner or the owner's agent applies on or before that date. The statute words it as notifying the county assessor before January thirty-first.
Who qualifies for the ATI real property tax exemption?
Properties taxed at 6% assessment before and after the transaction, with a value increase from an Assessable Transfer of Interest since the last countywide reassessment. The parcel must also have been assessed and on the tax roll in the year of sale.
Do I have to reapply for the ATI exemption every year?
No. The statute says no further notifications are necessary from the current owner while the property remains subject to the six percent assessment ratio. If it is re-classified away from 6%, the exemption is removed and cannot be re-claimed without another Assessable Transfer.
Can an agent apply for the ATI exemption for me?
Yes. The form says the property owner or their agent may apply, and the statute lets the owner's agent notify the county assessor. The form has one signature line, labeled Signature of Owner, so check with the assessor's office about agent submissions.
Where do I send the ATI Exemption Application?
To the Office of the County Assessor, 4050 Bridge View Drive, Suite 100, North Charleston, SC 29405, phone 843.958.4100. The form lists no delivery methods, so call the office to confirm how it accepts the application.
Can I fill out the ATI Exemption Application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not file the application or notify the assessor, so you deliver the completed form to the Office of the County Assessor yourself.
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