Please be aware of the following items that are required for eligibility of the Special Assessment Ratio (4%), both items are needed from you and your spouse.

•Copy of your South Carolina vehicle(s) registration                                                  

•Copy of your South Carolina driver's license or identification card

•Copy of owner-occupant's most recently filed South Carolina Income tax returen 

   or copy of SSA-1099 - Social Security Benefit Statement 

•Copy of your trust agreement if property is held in a trust

•If MILITARY provide:

        1. Copy of PCS Orders and Military/ Spouse ID

        2. Copy of current Leave and Earnings Statement (LES)

        3. Copy of Military ID for members AND their spouses

If you do not have a South Carolina tax return or if it is a part year nonresident South Carolina tax return, you may be approved for the exemption for one year and will need to provide our office with a copy of your South Carolina tax return the next year.

To submit your application online go to: Legal Residence Exemption Application.

If you believe you were eligible for the Special Assessment Ratio (4%) before the tax year in which you were first approved, you may submit a request for a refund.

A REQUEST FOR A REFUND OF TAXES PAID DOES NOT GUARANTEE THAT THE REFUND WILL BE APPROVED.

Refund Required Items for Owner Occupant(s) AND Spouse:

1. State of South Carolina Driver’s License, or SC DMV issued identification card.
2. Copy of Vehicle registrations(s) for refund years requested or copies of paid tax receipts for vehicles.
3. Copy of South Carolina State Income Tax returns(s) for refund years (SC 1040s) or copy of SSA-1099 - Social Security Benefit Statement(s) for refund years. 

Military Only:

1. Military Identification and Spouse Dependent ID.
2. PCS orders indicating service in South Carolina.
3. LES (one from any month for each requested refund year)

The Assessor’s office can require additional documents to determine residency. Other documents may be necessary if a Trust, LLC, or a foreign national owns the property

To submit your refund request application online go to: Legal Residence Exemption Application

If you submitted your application on or after June 1, 2021 you may check the status here: View Exemptions 

For applications submitted prior to June 1, 2021 please contact our office at 843-255-2400.

Qualifications - Requirements

Agricultural real property which is actually used for such purposes and meets certain size or income restrictions, not including, however, a corporation which is the owner or lessee except for certain corporations which do not:

1. Have more than 10 shareholders
2. Have as a shareholder a person (other than an estate) who is not an individual
3. Have a nonresident alien as a shareholder, and
4. Have more than one class of stock

Timberland tracts must be at least five acres.  Tracts of timberland must be devoted actively to growing trees for commercial use.  Tracts of timberland less than five acres may be eligible for agricultural classification if any of the following conditions are met.

1. The tract is contiguous to another timberland tract of at least five acres.
2. The tract is under the same management system as another qualifying timberland tract.
3. The tract is owned in combination with non-timberland tracts that qualify as agricultural real property.

Non-timberland (cropland) tracts must be at least 10 acres.  Tracts of non-timberland less than 10 acres may be eligible for agricultural classification if any of the following conditions are met:

1. Contiguous tracts with identical ownership meet the minimum acreage requirement when added
   together.
2. The person making the application earned at least $1,000 gross farm income in at least three of the
   past five years or at least three of the first five years if this is an initial application.
3. The property has been owned by current owner or immediate family member of the current owner
   for at least ten years ending January 1, 1994 and the property is classified as agricultural real property
   for tax year 1994.

Definition of Agricultural Real Property
  

Agricultural real property shall mean any tract of real property which is used to raise, harvest or store crops, feed, breed, or manage livestock, or to produce plants, trees, fowl, or animals useful to man, including the preparation of the products raised thereon for man's use and disposed of by marketing or other means.  It includes, but is not limited to, such real property used for agricultural, grazing, horticulture, forestry, dairying, and mariculture.  In the event at least 50% of real property tract shall qualify as "agricultural real property", the entire tract shall be so classified, provided no other business for profit is being operated thereon.  The term "agricultural real property" shall not include any property used as the residence of the owner or others in that the taxation of such property is specifically provided for in Section 2 (C) and (E) of Act 208.

Rollback Tax Estimation Formula
 

1. Find the current Market Value of subject property
2. Multiply the Market Value X  .06
3. Find the current Assessed Value of subject property
4. Compute the difference of Line 2 & Line 3
5. Multiply this difference by the Millage Rate, for each tax year being rolled back on.

Note: Rollback tax estimates should be computed for three (3) years.  Start with year property was split, and work backward two (2) years.

Agricultural Special Assessment Ratio Application