The LEGAL RESIDENCE (4%) EXEMPTION APPLICATION is the form the Charleston County Assessor's Office uses to apply the 4% assessment ratio to an owner-occupant's primary legal residence in Charleston County, South Carolina. It is one of the Charleston County property tax forms, and it covers the current year only. You can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor's Office requires the signed original by mail or hand delivery, as described below.
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What is LEGAL RESIDENCE (4%) EXEMPTION APPLICATION – Charleston County, SC?
The LEGAL RESIDENCE (4%) EXEMPTION APPLICATION is the Charleston County Assessor's Office form an owner-occupant files to ask for the 4% assessment ratio on the home that is their primary legal residence, rather than the six percent ratio that applies when the assessor finds the owner ineligible.
If the application is approved, the 4% ratio is computed into the tax bill, and the bill shows QR4 as the assessment ratio. Up to 5 acres may qualify. The applicant certifies, under penalty of perjury and under SC Code 12-43-220(c), that the residence is their legal residence and where they are domiciled, that neither they nor a member of their household claims legal residence in a jurisdiction other than South Carolina for any purpose, and that no household member claims the special assessment ratio on another residence.
The form asks about the property (duplex/triplex, multiple dwellings on the lot, mobile home, parcel used as yard), ownership by a trust or a single member LLC, rental and business use, marital status, previous residence, other residences, foreign national status and a possible veteran exemption. The reverse side lists the required documents, explains how to redact tax returns and quotes excerpts of the statute.
The application is for the current year only. Refunds require a different form: the county's website offers a prior year refund request form, and it also offers an online version of this application at https://www.charlestoncounty.org/tax-forms.php.
Who needs to file LEGAL RESIDENCE (4%) EXEMPTION APPLICATION – Charleston County, SC?
Owner-occupants of a home in Charleston County who want the 4% assessment ratio on their primary legal residence file this application with the Assessor's Office.
- Spouse: if the applicant is married and not separated, the spouse must sign and provide all required documentation, even if the spouse does not own or occupy the property.
- Co-owner: a co-owner signs if they occupy the property.
- Active-duty military: additional documents apply (see required documents). Military members and their spouses provide a driver's license, vehicle registration and voter registration regardless of where they are licensed or registered.
- Foreign nationals: an owner or spouse who is a foreign national provides a permanent resident card or Form I-485.
- New owners: after a change in ownership, the new owner must submit another application to qualify the residence for future years.
Limits printed on the form: a residence rented more than 72 days in a calendar year does not qualify for that year; a residence that was subject to vacation rentals at purchase does not qualify if the owner did not move in within 90 days of purchase; in a duplex/triplex or a property with additional dwellings, only units occupied by immediate family members qualify; a rented property is taxed at a partial 4% / 6%.
"Member of my household" means the owner-occupant's spouse (unless legally separated) and any child under 18 claimed, or eligible to be claimed, as a dependent on the owner-occupant's federal return. Do not use this form to request a refund.
When to file LEGAL RESIDENCE (4%) EXEMPTION APPLICATION – Charleston County, SC
The application covers the current year only, and the form prints no separate filing deadline. Filing it does not delay payment: taxes are due by the date on the bill, usually January 15th, and penalties and interest cannot be waived if payment is late. If the application is not approved by the time the bill is due, pay the bill; a refund is issued if the 4% ratio is granted after the due date.
After you qualify, a change in ownership or use must be reported to the assessor within six months of the change. An owner who is found ineligible, or who loses eligibility and does not notify the assessor within six months, faces a penalty equal to one hundred percent of the tax paid, plus interest at one-half of one percent a month. A new owner must file a new application. If an application is denied, the Assessor's Office notifies you in writing.
Documents you need
- SC driver's license or SC ID card with current address, for all owner occupants and the spouse.
- SC vehicle registration showing the current address, for all owner occupants and the spouse; for a company car, the registration showing the business address.
- Copy of the SC voter registration card for all owner occupants and the spouse.
- Federal tax return: redacted copy of the first two pages of the most recently filed Form 1040, plus Schedule 1, Schedule C, Schedule E, statements for schedules and Form 8829 where applicable, for both owner-occupant and spouse.
- If you filed an extension: the most recently filed complete federal and state return and a copy of the filed extension.
- Most recent state income tax return, SC and/or other states filed; for SC returns, the first 3 pages and Schedule NR if applicable.
- Proof of Social Security benefits or an award letter, if applicable.
- Court-ordered separate support and maintenance agreement or divorce decree, if separated or divorced.
- Active-duty military only, in addition to the above: military ID, current orders and current Leave and Earnings Statement (LES), with income information redacted.
- Permanent resident card or Form I-485, if the owner or spouse is a foreign national.
- Copy of the ENTIRE trust and any related documents, if the property is held in a trust (line 3).
- Operating agreement or other document such as Form 8832 showing the applicant is the single member, if a single member LLC owns the property (line 4).
- Bond for title or land contract, if applicable.
- A letter from the previous taxing jurisdiction stating the exemption was removed, if you owned a previous residence that has not been sold and it had an exemption (line 10).
- A separate sheet listing all other residences (line 11), and a written explanation if you claim residency elsewhere (line 13), when you answer Yes.
How to fill out LEGAL RESIDENCE (4%) EXEMPTION APPLICATION – Charleston County, SC
Enter owner name and mailing address
In the box labeled NAME & CURRENT MAILING ADDRESS OF OWNER, write the owner's name and current mailing address.
Answer the property type questions
Mark Yes or No for DUPLEX/TRIPLEX, MULTIPLE DWELLINGS ON LOT, MOBILE HOME (with the Decal # if Yes) and PARCEL USED AS YARD. Enter the # ACRES and the Assoc. LR PIN where they apply.
Give the residence address and move-in date
Line 1: the address of the owner-occupant's primary legal residence. Line 2: the date the owner-occupant(s) began to occupy the property.
Answer the trust and LLC questions
Line 3: mark Yes or No for a trust; if Yes, name the income beneficiary who occupies the property, if any, and attach the entire trust. Line 4: mark Yes or No for a single member LLC and attach the operating agreement or Form 8832 if Yes.
Report rental and business use
Line 5: say whether the entire property was or is rented and enter the number of days rented. Line 6: report any rented or business use with square feet, percent and a description. Line 7: answer the B&B question with days and bedrooms rented.
Mark marital status and previous residence
Line 8: check one box, A) Married through E) Never Married; attach the decree if separated or divorced. Line 9: enter your previous residence address. Line 10: answer whether you owned it, whether it was sold and the date sold, or whether it is qualified for another exemption.
Answer the household questions
Line 11: other residences owned by you, your spouse or a household member; list every address on a separate sheet if Yes. Line 12: foreign national status. Line 13: residency claimed in any other jurisdiction; attach an explanation if Yes.
Answer the veteran question
Line 14: if the owner is a 100% disabled military veteran, mark whether a tax exemption application will be filed with the SC Dept of Revenue.
Check the required documents list
Review the REQUIRED DOCUMENTS list and the instructions on the back, and gather legible copies for all owner occupants and the spouse. Mark the document blanks on the form for what you include.
Sign and complete the signature blocks
The owner-occupant signs, dates and prints name, SSN and phone. The spouse must sign if the applicant is married and not separated, even if not an owner; a co-owner signs if an occupant. The certification is made under penalty of perjury.
Review and download the completed PDF
Check that every question is answered and that names and dates match your documents. Download or print the completed PDF from FillingPDF, sign the printed original, and send it as described under How to submit.
How to submit LEGAL RESIDENCE (4%) EXEMPTION APPLICATION – Charleston County, SC
You can mail the original application, hand deliver it, or use the county's online application. Do not fax or email the form: original signatures are required.
- By mail or hand delivery: Charleston County Assessor's Office, 4050 Bridge View Drive, Suite 100, N Charleston, SC 29405.
- Online: an online application is available at https://www.charlestoncounty.org/tax-forms.php.
Send legible copies of your required documents and proof, not your originals. If required proof or information is missing, the application will not be processed. Questions about requirements go to the Assessor's Office at 843-958-4100; the form says other county offices cannot give accurate answers. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Faxing or emailing the application; the form says do not, and original signatures are required.
- Leaving questions unanswered or missing required proof; the application will not be processed if information or documents are missing.
- Omitting the spouse's signature and documents when the applicant is married and not separated, even if the spouse does not own the property.
- Sending your original driver's license, registration or other documents instead of legible copies.
- Covering income lines with plain paper or folding the copy when redacting tax returns, instead of blacking out SSNs, account numbers, routing numbers and income amounts with a heavy marker.
- Blacking out blank lines, zeros or N/A entries on a redacted return; these must be left as they are.
- Using this application to request a refund for a prior year; refunds require a different form.
- Withholding payment while the application is pending; taxes are due by the bill date, usually January 15th.
- Not notifying the assessor within six months of a change in ownership or use, which can bring a penalty of one hundred percent of the tax paid plus interest.
Frequently asked questions
What is the Charleston County legal residence 4% exemption application?
It is the Charleston County Assessor's Office form owner-occupants use to request the 4% assessment ratio on their primary legal residence. If approved, the ratio is computed into the tax bill and QR4 appears as the assessment ratio. The application covers the current year only.
Can I email or fax the legal residence exemption application?
No. The form says do not fax and do not email, and original signatures are required. Mail the original or hand deliver it to the Charleston County Assessor's Office, 4050 Bridge View Drive, Suite 100, N Charleston, SC 29405. The county also offers an online application.
What documents do I need to send with the application?
Send legible copies, not originals, for all owner occupants and the spouse: SC driver's license or ID, SC vehicle registration, SC voter registration card, and the most recent federal and state returns. Other documents apply to trusts, LLCs, divorce, military and foreign nationals. Missing proof means the application is not processed.
Does my spouse have to sign the application?
Yes, if you are married and not separated. The form says the spouse must sign and provide all required documentation even if the spouse is not an owner and does not occupy the property. A co-owner signs too if they occupy the property.
Can I rent my home and still qualify for the 4% ratio?
Only in limited ways. A residence rented more than 72 days in a calendar year does not qualify for that year, and a rented property is taxed at a partial 4% / 6%. A home subject to vacation rentals at purchase does not qualify if the owner did not move in within 90 days.
Do I still have to pay my tax bill while the application is pending?
Yes. Filing does not let you delay paying billed taxes, which are due by the date on the bill, usually January 15th, and late penalties and interest cannot be waived. If the 4% ratio is granted after the due date, a refund is issued.
What happens if I move or sell after the exemption is approved?
You must notify the assessor within six months of a change in ownership or use. If you lose eligibility and do not notify, the penalty is one hundred percent of the tax paid plus interest at one-half of one percent a month. A new owner must file a new application.
Is this form used to request a refund for a prior year?
No. This application is for the current year only, and refunds require a different form. The county's website offers a prior year refund request form.
Can I fill out the legal residence exemption application 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 submit the form; you deliver the signed original to the Assessor's Office or use the county's own online application.
Who do I call with questions about the legal residence exemption?
Call the Charleston County Assessor's Office at 843-958-4100. The form states that other county offices cannot give you accurate answers about the requirements. If you lack a required document but think you qualify, the office will discuss your situation.
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