The Homebuilders / Developers Exemption is the Charleston County Assessor's Office application printed as Application for Property Tax Exemption: Newly Constructed and Unoccupied/Unsold Detached Single Family Homes. It is one of the Charleston County property tax forms, and licensed homebuilders or developers use it to ask that the improvement on an unsold, unoccupied new home be exempt from tax. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form must then be signed in original and sworn before a notary. The county publishes the original PDF at the official link below.
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What is Homebuilders / Developers Exemption – Charleston County, SC?
The Homebuilders / Developers Exemption is the Charleston County Assessor's Office application, sworn as an affidavit, for a property tax exemption on a newly constructed, unsold and unoccupied detached single family home owned by the licensed homebuilder or developer who built it.
The form explains that the South Carolina General Assembly enacted the exemption in 2009 for detached single family homes that received their Certificate of Occupancy (CO) after 2006. The citation printed on it is SC Code of Laws 12-37-220(B), bill H. 3018, Ratification R88, Act 76. The exemption covers the improvement (the home), and it lasts until the home is occupied or sold, or until the home reaches the sixth December 31st after receiving its certificate of occupancy. The statute text printed with the form describes it as one hundred percent of the value of the improvement.
The exemption has limits stated on the form. The owner remains responsible for the property tax on the lot or land, and the Multi Lot Owner Discount does not apply. Filing the application does not delay payment of taxes that have already been billed.
The document has identification and certification pages, a continuation page for listing additional homes, and the text of H. 3018. The continuation page is not valid without the two identification and certification pages. The revision printed on it is Revised 4/2026.
Who needs to file Homebuilders / Developers Exemption – Charleston County, SC?
A licensed South Carolina homebuilder or a developer who built or developed a newly constructed detached single family home files this application with the Charleston County Assessor's Office. The certification on the form says the applicant owned the home as of December 31 of the year before the application, is marketing it for sale, and is responsible for the property tax on it. The home must not have been occupied or sold.
The form also applies to these points:
- The home must be a detached single family home that received its certificate of occupancy after 2006.
- The applicant must attach a copy of a current homebuilder's license.
- One application can list several homes; additional sheets are allowed, and only one signature page is required.
Do not rely on this exemption for the lot or land: the applicant stays responsible for tax on it. It does not end the duty to pay a tax bill that has already been issued. Once a home is occupied, the owner must notify the Assessor even if the home has not sold. The form says nothing about anyone signing on the owner's behalf; it requires the builder's or developer's original signature before a notary.
When to file Homebuilders / Developers Exemption – Charleston County, SC
File no later than thirty days after the certificate of occupancy is issued. In later years, the application deadline is January 31st to qualify for the exemption that year.
The form requires the owner to re-certify every year by January 31st to keep the exemption, and failing to re-certify by that date waives the exemption for that year. Its example: to receive the exemption for Tax Year 2017, whose bill would be mailed in the fall of 2017 and be due January 15, 2018, file no later than January 31, 2017.
Deadlines cannot be waived. A verifiable postmark date confirms timeliness when the application is not hand delivered; if there is no postmark, the date of receipt is used. The exemption ends in the tax year the home is sold or occupied, or the tax year ending the sixth December 31st after the home is completed and its certificate of occupancy is issued, whichever comes first. Notify the Assessor when the home is occupied, even if it has not sold. Taxes already billed are due by the date on the bill, usually January 15th, and penalties and interest cannot be waived for late payment.
Documents you need
- A copy of your current homebuilder's license; the form says you must attach it, and it supports the license number entered at the top.
- Additional sheets listing each further home (tax map number, date CO issued, property address, MLS number, permit details) when more homes are included than fit on the form; the form allows extra sheets and requires only one signature page.
How to fill out Homebuilders / Developers Exemption – Charleston County, SC
Enter the tax year
In the title line, APPLICATION FOR PROPERTY TAX EXEMPTION: TAX YEAR 20____, write the tax year you are applying for. The same line repeats on the continuation page.
Enter license number and phone
Under Taxpayer Information, enter the Homebuilder's License Number and the Phone #. A copy of your current license must be attached.
Identify the owner and applicant
Enter the Name of Property Owner on December 31, the Applicant Name (print) and the Company Name.
Enter the company or builder address
Complete Company/Builder Address with the street address, City, State and Zip.
Describe each home
For each home under Property Information, enter the Tax Map Number, Date CO issued, Property Address and MLS #. The first page has room for three homes.
Add permit details
For each home, enter the Permit No., Issuing Agency and Permit Date.
List extra homes on continuation pages
If you have more homes, use the continuation page or additional sheets, and fill in Page ___ of ___. Remember that the continuation page is not valid without the two identification and certification pages.
Enter number of homes and pages
On the certification page, fill in Number of homes included in this application and No. of Pages. Read the certification and the points you acknowledge, including annual recertification by January 31st.
Sign and date as builder
Print the completed form, then sign above Signature of Builder/Developer and enter the Date of Application. Only one signature page is required.
Have the notary complete the oath
Sign before a notary public, who fills in the sworn-to line with the day, month and year, the notary signature and My Commission Expires.
Review and download the completed PDF
Check the license number, tax map numbers, CO dates and the count of homes, then download or print the completed PDF from FillingPDF. Attach the license copy and submit through the channels described under How to submit.
How to submit Homebuilders / Developers Exemption – Charleston County, SC
The form points to two ways of getting the application to the Charleston County Assessor's Office: hand delivery, or mail, in which case timeliness is judged by a verifiable postmark. It must not be faxed or emailed.
- Hand delivery or mail: The form prints the Office of the County Assessor at 4050 Bridge View Drive, Suite 100, North Charleston, SC 29406, with the phone number 843.958.4100. It names no separate return address, so confirm the delivery location with the Assessor's Office by phone.
- Original signatures: The builder or developer must sign, and the signature must be sworn before a notary public. The form says in capital letters: "Do not fax or email this application. Original signatures required."
- Package: Include the identification and certification pages, any continuation pages listing additional homes, and a copy of the current homebuilder's license. Only one signature page is required.
Keep proof of the date you mail or deliver it, because late applications cannot be excused. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Missing the deadline: the first application is due no later than thirty days after the certificate of occupancy is issued, and later years by January 31st. Deadlines cannot be waived.
- Not re-certifying by January 31st each year; the form treats a missed recertification as a waiver of the exemption for that year.
- Faxing or emailing the application. The form says not to, and original signatures are required.
- Leaving out the copy of the current homebuilder's license that the form says you must attach.
- Signing without having the signature sworn before a notary public, or leaving the notary block blank.
- Treating the filing as a way to postpone a tax bill. Billed taxes are due by the date on the bill, usually January 15th, and penalties and interest cannot be waived.
- Expecting the exemption to cover the lot or land, or the Multi Lot Owner Discount to apply; the form says neither is true.
- Not notifying the Assessor when the home becomes occupied, even if it has not sold.
- Submitting the continuation page without the two identification and certification pages, which it requires to be valid.
Frequently asked questions
What is the Homebuilders / Developers Exemption in Charleston County?
It is the Charleston County Assessor's Office application for a property tax exemption on a newly constructed, unsold, unoccupied detached single family home. The exemption applies to the improvement (the home) and is claimed by the licensed homebuilder or developer through a sworn affidavit.
Who can apply for the homebuilder exemption?
A licensed South Carolina homebuilder or a developer who built the home, owned it on December 31 of the year before the application, is marketing it for sale, and has not seen it occupied or sold. The home must be a detached single family home with a certificate of occupancy issued after 2006.
When is the Charleston County homebuilder exemption application due?
No later than thirty days after the certificate of occupancy is issued. In later years the deadline is January 31st for that year's exemption. Deadlines cannot be waived, and the postmark date, or the date of receipt if there is no postmark, decides whether you were on time.
Do I have to re-apply for the exemption every year?
You must re-certify annually, no later than January 31st of each year, to keep the exemption while the home remains unsold and unoccupied. The form states that failing to re-certify by the deadline waives the exemption for that year.
Can I fax or email the exemption application?
No. The form says not to fax or email the application and that original signatures are required. The builder's or developer's signature must also be sworn before a notary public.
What do I attach to the application?
Attach a copy of your current homebuilder's license; the form says it must be attached. If you list more homes than fit on the form, use additional sheets, with only one signature page.
Does filing the application delay paying my property tax bill?
No. Taxes already billed are due by the date on the bill, usually January 15th. Penalties and interest cannot be waived if payment is late, so file the exemption application and still pay what has been billed.
When does the homebuilder exemption end?
It ends with the tax year in which the home is sold or occupied, or the tax year ending the sixth December 31st after completion and certificate of occupancy, whichever is earlier. You must notify the Assessor when the home is occupied, even if it has not sold.
Can I fill out this exemption form online on FillingPDF?
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; you still sign it before a notary and submit it through the county's channels.
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