4% Legal Residence Form

Dorchester County Assessor

4% Legal Residence Exemption Application

Note:

Before you begin, please make sure you have access to a document scanner or some way to upload required documents in pdf or JPEG format to the application.

Please ensure that you have 15-20 minutes to complete the application. If you close out of the page, you will need to restart the application process.

If you do not have a way to upload your documents, you may print out the paper version of the application and bring to the Assessor's Office, along with the supporting documents. 

Please check your junk and spam folders for emails that you will receive from us in regards to this form. Emails will come from OnlineForms@dorchestercountysc.gov

Applications that are in the system for more than 45 days, due to not having all the required documents will be removed from the system.

 

Declined applications and applications removed for exceeding 45 days, will require the creation of a new application. 

 

How many property owners are there?

If there are three or more property owners for this parcel, please contact the Assessor’s Office about the application process.

 

843-832-0162

201 Johnston St, St. George, SC 

Instructions to Find Tax Map Number

Follow the link to locate your Tax Map Number.

https://www.dorchestercountytaxesonline.com/taxes.html#/WildfireSearch

To find your TMS# you can search by:

  • Name or Previous Owner’s Name
    • If you are new owner, your name will not appear in the search. You will need to search by previous owner’s name to find the parcel #.
  • Road Name - Not exact Address number
  • Keep in mind you need to be looking for the Type of “Real” not Vehicle

Once the list of records is returned you can then view

  • Owners Name
  • Year
  • Type
  • View Button to view the bill to display Map No

The Overview and Payment Screen will then show you the Map No

Additional Tax Map # or Map-Block-Parcel?

You have selected the current tax year. If you are eligible to apply for a refund, please select the prior tax year.

REFUND - This application is for current year only.

**The mailing address on receipt must match the address on this application.
Can you provide vehicle receipt for each Refund Year requested?
Are any of the owners receiving ANY TYPE OF TAX EXEMPTION, DISCOUNT, or CREDIT on any OTHER property, such as Homestead, STAR exemption or Owner-Occupied credit?

Are you currently Active Duty Military Personnel?
Are you, your spouse or any member of your household * a foreign national? *Limited Term Driver’s License requires additional supporting documents.
Please select the relationship of all property owners for this Property
Divorced: Has the divorce been granted within 5 years?
Do all owners file a SC State Income Tax Return as a Resident of South Carolina?
Do you, your spouse, or any member of your household* own any other residence(s) in the United States or in another country?
Besides your Residence, are there any other Buildings or Structures, including Mobile Homes, on this property?
Is this a mobile home?
Do you have mobile home decal?
What is your Deed Reference with Dorchester County? This can be found on your RECORDED DEED or Online in Register of Deeds Dept. No copy is needed, Just the reference please.
If Mobile Home parcel only, disregard.
Is the property held in a Trust?
Is the property owned by an LLC?
Are all vehicles that the property owner(s) drive registered in Dorchester County at this address?
Do you operate a B&B or Airbnb (Short term rental) out of this property?
Is any part of the property Rented or used for Business purposes?
Are any of the properties outside of Dorchester County?
Was the property owned by you?
Did you sell the property?

IF No,  A letter MUST be included with this applicaiton for each property listed from that County/Jurisdiction explaining there are No Current Exemptions. 

If the property is in Dorchester County, explain this and it will be checked by our staff when the application is received. 

Do you have a SC Driver’s License or SC ID Card for each resident with valid dates and current address (18 years of age and up)?
Copy of ALL Vehicle Registration for each Resident with Valid Dates and Current Address.
If not a US Citizen, please check all documents applicable to you or your family member. Provide as much documentation as you are able for eligibility consideration. Please note: approval is not guaranteed.
For Requirements, refer to Act H3027 that amends section 12-43-220 of the SC Code of Laws for Military Personnel. Check which one applies to you and provide a copy of the requirements with this application:
If you are stationed away, this exemption must be reapplied for every year by first due date in January, for the previous years taxes. Otherwise, you forfeit your right to apply for the lower ratio for the previous year.

APPLICATION FOR SPECIAL ASSESSMENT AS LEGAL RESIDENCE

DEFINITION OF LEGAL RESIDENCE
For property tax purposes the term "Legal residence" shall mean the permanent home or dwelling place owned by a person and occupied by the owner thereof. It shall be the place where he intends to remain permanently for an indefinite time even though he may be temporarily living at another location. (Department of Revenue Regulation 117-1800.1 (2)).

The legal residence and not more than five acres contiguous thereto, when owned totally or in part in fee or by life estate and occupied by the owner of the interest, is taxed on an assessment equal to four percent of the fair market value of the property. South Carolina Code of Laws (12-43-220(c)).

QUALIFICATION REQUIREMENTS
For purposes of the assessment ratio allowed pursuant to this item, a residence does not qualify as a legal residence unless the residence is determined to be the domicile of the owner-applicant. A taxpayer may receive the four percent assessment ratio on only one residence for a tax year. South Carolina Code of Laws (12-43-220(c)).

To qualify for the special property tax assessment ratio allowed by this item, the owner-occupant must have actually owned and occupied the residence as his legal residence and been domiciled at that address for some period during the applicable tax year and remain in that status at the time of filing the application required by this item. South Carolina Code of Laws (12-43-220(c)).

Section 12-43-220(c) of the South Carolina Code of Laws provides further: In addition to the certification, the burden of proof for eligibility for the four percent assessment ratio is on the owner-occupant and the applicant must provide proof the assessor requires including, but not limited to: (A) a copy of the owner-occupant's most recently filed South Carolina individual income tax return; (B) copies of South Carolina motor vehicle registrations for all motor vehicles registered in the name of the owner-occupant; (C) other proof required by the assessor necessary to determine eligibility for the assessment ratio allowed by this item.

A copy of the “Separate Maintenance and Support” document signed by a judge and filed with the courts should be provided if claiming legal separation. Until a Divorce is granted, the applicant must reapply and recertify annually to maintain the special four-percent assessment ratio on his independent, owner-occupied property until the applicant has been granted a divorce by a court of competent jurisdiction or the applicant has reconciled with his/her spouse. SECTION LB. Section 12-43-220(c)(2)

H3027 to amends Section 12-43-220(c)(2)(v) of the 1976 Code to read:
(B) An active duty member of the Armed Forces of the United States eligible for and receiving the special assessment ratio for owner-occupied residential property allowed pursuant to this subsection (c), who receives orders for a permanent change of station or a temporary duty assignment for at least one year, retains that four percent assessment ratio and applicable exemptions for so long as the owner remains on active duty, regardless of the owner's subsequent relocation and regardless of any rental income attributable to the property. Subject to subsubitem (C), the provisions of this subsubitem (B) do not apply if the owner or a member of the owner's household, as defined in item (2)(iii) of this subsection (c), claims the special four percent assessment ratio allowed pursuant to this subsection for any other residential property located in this State.

(3) This subsubitem does not apply unless the owner of the properties or the owner's agent applies for the four percent assessment ratio on both residences before the first penalty date for the payment of taxes for the tax year for which the owner first claims eligibility for this assessment ratio. The burden of proof for eligibility for the four percent assessment ratio on both residences is on the taxpayer. The taxpayer must provide the proof the assessor requires, including, but not limited to, a copy of the owner's most recently filed South Carolina individual income tax return and copies of South Carolina motor vehicle registrations for all motor vehicles registered in the name of the owner. The taxpayer must apply to the county assessor by the first penalty date for the payment of taxes for the tax year in which the taxes are due to utilize the provisions of subsubitems (B) and (C). Along with the application, the applicant must submit a Leave and Earnings Statement (LES) from the current calendar year. Any information contained in the LES that is not related to the active duty status of the member may be redacted.

(D) For purposes of subsubitems (B) and (C), owner includes the spouse of the service member who jointly owns the qualifying property

RIGHT TO APPEAL
If the assessor determines the owner-occupant ineligible, the owner occupant may appeal the classification as provided in Chapter 60, Title 12 of the South Carolina Code of Laws.

RETURN THIS APPLICATION NOW

Failure to file within the prescribed time, "Any time before the first penalty date for taxes due for the first tax year for which the assessment is claimed", shall constitute abandonment of the owner's right for this classification for the tax year applied for. (South Carolina Code of Laws: 12-43-220(c) for legal residence. Please file now to avoid any unnecessary delays in processing your application.

KEEP A COPY
It is suggested that you keep a second copy for your records. Make any necessary corrections such as mailing address, zip code, etc., directly on the front of this application. Please include an explanation on a separate page for any questions not answered or for any required documents not submitted. Call our office if you have any questions regarding this application or requirements (843) 832-0162.

Under penalty of perjury, I certify that:
A) the residence which is the subject of this application is my legal residence and where I am domiciled at the time of this application and that neither I, nor any member of my household, claim to be a legal resident of a jurisdiction other than South Carolina for any purpose; and 

B) that neither I, nor any other member of my household, is residing in or occupying any other residence which I or any member of my immediate family claim the special assessment ratio allowed by this section on another residence. A member of my household means: 
        a) the owner-occupants spouse, except when that spouse is legally separated from the owner-occupant; and
        b) any child under the age of eighteen years of the owner-occupant claimed or eligible to be claimed as a dependent on the owner- occupant’s federal income tax return. If a person signs a legal residence certification, obtains the 4% ratio, and thereafter loses eligibility and fails to notify the assessor within six months, a penalty is imposed equal to 100% of the tax paid, plus interest on that amount at the rate of ½ of 1% per month, but in no case less than $30 nor more than the current year taxes. 

*The owner-occupant may be asked to provide proof the assessor requires including, but not limited to: 
1) copies of SC Motor Vehicle Registrations and Driver License for all owners; and any other proof required by the assessor 
2) a copy of a filed SC Income Tax Return; (Note) Social Security Numbers may be used to verify income-tax filing.
 

FILING THIS APPLICATION DOES NOT ALLOW YOU TO DELAY PAYING TAXES THAT HAVE BEEN BILLED. TAXES ARE DUE BY THE DATE ON THE BILL. PENALTIES AND INTEREST CANNOT BE WAIVED IF THE PAYMENT IS LATE.

PLEASE INITIAL HERE THAT YOU HAVE READ AND AGREE TO THIS ACKNOWLEDGEMENT: ______________________
 

Is the second owner available to sign prior to submission?