The Multiple Lot Ownership Discount Application is the Charleston County Assessor's form for asking that unsold, unimproved, buildable lots in a recorded subdivision plat receive the multiple lot discount. It is one of the Charleston County property tax forms that applies only to plats with ten or more buildable lots, and a separate application is completed for each plat. 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, and the signed original goes to the Assessor's office.
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What is Multiple Lot Ownership Discount Application – Charleston County, SC?
The Multiple Lot Ownership Discount Application is the Charleston County Assessor's form for requesting the multiple lot discount, a reduction in how unsold, unimproved, buildable lots in a recorded subdivision plat are valued. It applies to plats with ten or more such lots.
The form is filed under Sections 12-43-224 and 12-43-225 of the Code of Laws for South Carolina, 1976, as amended, and Regulation 117-128; the form reproduces both statutes on its reverse pages. Under Section 12-43-225, the value of each platted building lot is worked out by dividing the number of platted building lots into the value of the whole parcel as undeveloped real property. When the discount ends, the lots are valued individually.
How long the discount lasts depends on when the plat was recorded:
- Plats recorded on or after January 1, 2001: only an initial application is required, and the 5-year discount continues unless the lot is sold or improved.
- Plats recorded on or before December 31, 2000: an application is required every year until the lot is sold or improved.
The application has a first part with the owner, subdivision, plat and subdivision data, followed by a table of lots by parcel ID number, legal description, deed book/page and asking price, and a certification signed by the owner's certifying individual. One application covers one plat only.
Who needs to file Multiple Lot Ownership Discount Application – Charleston County, SC?
The owner of unsold, unimproved, buildable lots in a recorded plat that contains at least ten building lots files this application with the Charleston County Assessor. The statute allows the owner or the owner's agent to apply in writing, and the form is signed by a certifying individual. Line 1 asks for the ownership name as of December 31 of the prior year.
Other groups the form addresses:
- Owners of plats recorded on or before December 31, 2000, who reapply every year by May 1 until the lot is sold or improved.
- A new owner who buys a lot that is currently discounted from the previous owner and is a developer or the holder of a homebuilder or contractor's license. The new owner may be eligible for the remaining discount if the plat was recorded on or after January 1, 2011 and the application is filed within the 30 or 60 days from the sale date stated on the form.
Do not use one application for lots on more than one plat. For plats recorded on or after January 1, 2001, an owner who already qualified does not file again unless ownership changes.
When to file Multiple Lot Ownership Discount Application – Charleston County, SC
File the initial application with the Assessor on or before May 1 of the year for which the discount is first claimed. The statute treats a failure to apply as a waiver of the discounted value for that year.
- Late application: for plats recorded on or after January 1, 2011, a late application may be submitted for the first tax year in which the discount is initially claimed. It must come with the late application penalty, one per plat, and be submitted by the 30th day after the application-year tax bills are mailed. Bills are typically mailed October 1, which gives an October 31 deadline.
- Annual reapplication: required by May 1 for plats recorded on or before December 31, 2000. Not required for plats recorded on or after January 1, 2001.
- Lots that have sold: the new owner's application is due 30 or 60 days from the sale date, as the form and statute set out. Late applications are not permitted here.
Filing does not delay payment of taxes already billed. They are due by the date on the bill, usually January 15, and penalties and interest cannot be waived.
Documents you need
- A copy of the plat for the subdivision: the form says to attach it to each application, and one application is completed per plat.
- Additional pages listing lots, if the lots do not fit on the first page: mark "Other Pages Attached? Yes" and attach the continuation page (lines 21 through 62).
- The late application penalty, one per plat, only when you file late for the first tax year the discount is claimed on a plat recorded on or after January 1, 2011; the statute makes it payable to the county treasurer.
- The signed original of the application: the form states that an original signature is required and that it must not be faxed or emailed.
How to fill out Multiple Lot Ownership Discount Application – Charleston County, SC
Enter the ownership name
On line 1, write the ownership name as of December 31 of the prior year.
Name the subdivision
On line 2, enter the name of the subdivision. Complete a separate application for each plat within a subdivision and attach a copy of the plat.
Give the plat reference and lot count
On line 3, enter the plat reference and the number of buildable lots on the plat. The plat's recording date (on or after January 1, 2001, or on or before December 31, 2000) decides whether you apply once or every year.
Complete the subdivision data
On line 4, give the improvements: streets (paved, dirt or other), electrical power (above ground or below ground), community water (Yes or No) and sewerage (septic tanks or central), plus any other improvements.
List the lots in parcel ID order
In the table, enter each lot's parcel ID number, legal description, deed book/page and asking price, in parcel ID order. Check that each parcel ID is correct and list only lots from the same plat.
Continue on the second page if needed
Use lines 21 through 62 on the continuation page for more lots, and mark Other Pages Attached? Yes or No. Do not copy a parcel list from a previous year if lots have sold or no longer qualify.
Enter contact details
Write the owner's mailing address (street, city, state, ZIP code), a daytime phone number and the printed name of the owner of the subdivision.
Print name and sign the certification
Print the name of the certifying individual, sign, and enter the date signed. Leave the Office Use only GP box blank.
Review, download and sign the PDF
Check each entry against the plat, then download or print the completed PDF from FillingPDF. Sign the printed copy by hand, since the form requires an original signature, and attach the plat copy before submitting.
How to submit Multiple Lot Ownership Discount Application – Charleston County, SC
The form gives one address, labeled "Mailing and Physical Address," so you can mail the signed original or deliver it to: Charleston County Assessor, 3875 Faber Place Drive, Suite 100, North Charleston SC 29405.
- Do not fax or email. The form states that an original signature is required.
- Include the plat. Attach a copy of the plat to each application, and attach any extra pages if you list more lots than fit on the first page.
- Late applications. Send the late application penalty with the form; the statute makes it payable to the county treasurer. Ask the Assessor's Office for the current amount.
- Questions. Call the Assessor's Office at 843-958-4100.
Applications with more than one plat reference, or with missing or incorrect information, may be returned as non-compliant. 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 not to, and an original signature is required.
- Listing lots from more than one plat on one application. The form says to include only lots within the same plat, and such applications may be returned as non-compliant.
- Leaving out the plat copy, or leaving parcel IDs, legal descriptions or other entries missing or incorrect, which can lead the Assessor to return the application as non-compliant.
- Reusing a parcel list from a previous year after lots have sold or no longer qualify; the form warns against using old lists.
- Missing the May 1 deadline for an initial application. The statute treats not applying as a waiver of the discount for that year.
- Sending a late application without the per-plat late penalty, or after the 30th day following the mailing of the tax bills.
- Not reapplying every year by May 1 for a plat recorded on or before December 31, 2000.
- Waiting on the discount to pay a tax bill. Filing does not delay payment; taxes are due by the date on the bill, and penalties and interest cannot be waived.
- Filing a new owner's application after the 30 or 60 days from the sale date. Late applications are not permitted for sold lots.
Frequently asked questions
What is the Multiple Lot Ownership Discount in Charleston County?
It is a discount in how unsold, unimproved, buildable lots in a recorded plat are valued. The Charleston County Assessor grants it on written application, for plats with ten or more buildable lots, under Sections 12-43-224 and 12-43-225 of the South Carolina Code of Laws.
What is the deadline for the multiple lot ownership discount application?
May 1 for lots not currently discounted. For plats recorded on or after January 1, 2011, a late application with the per-plat penalty is accepted for the first tax year, until the 30th day after tax bills are mailed, typically October 31.
Do I have to reapply for the multiple lot discount every year?
It depends on when the plat was recorded. For plats recorded on or after January 1, 2001, only an initial application is required and the 5-year discount continues unless the lot is sold or improved. For plats recorded on or before December 31, 2000, you apply every year by May 1.
How many lots must a plat have to qualify?
At least ten buildable lots. The form says it applies to ten or more unsold, unimproved, buildable lots per plat, and Section 12-43-225 requires the recorded plat to contain at least ten building lots.
Can I fax or email the multiple lot discount application?
No. The form says not to fax or email it and that an original signature is required. Mail or deliver the signed original to the Charleston County Assessor, 3875 Faber Place Drive, Suite 100, North Charleston SC 29405.
Does filing the application delay my property tax payment?
No. Filing does not let you delay paying taxes already billed. They are due by the date on the bill, usually January 15, and the form states that penalties and interest cannot be waived if payment is late.
What if I buy discounted lots from a developer?
If a discounted lot is sold to a developer or to the holder of a homebuilder or contractor's license, the new owner may be eligible for the remaining discount. The plat must have been recorded on or after January 1, 2011, and the application is due 30 or 60 days from the sale date.
Can I fill out the multiple lot discount application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent and does not file the form for you; you must still sign the printed original and deliver it to the Charleston County Assessor.
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