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Legal Forms for South Carolina

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Legal Forms for South Carolina document sample

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OCONEE COUNTY ASSESSOR'S OFFFICE
415 South Pine Street, Walhalla, SC 29696
Tel: (864) 638-4150 Fax: (864) 638-4156
*
APPLICATION FOR SPECIAL ASSESSMENT AS LEGAL RESIDENCE
NAME AND MAILING ADDRESS OF PROPERTY OWNER(S)
TAX MAP NUMBER
TAX YEAR
911 ADDRESS OF PROPERTY
Please Provide a Copy of Both Owner and Spouse's SC Drivers License and
	Vehicle Registrations Showing the Property Address Listed Above
ALL QUESTIONS MUST BE ANSWERED
(See back of application for more detailed information)
1)	Date in which you began to occupy the above referenced property:	
2)	Marital Status: IHSingle □ Divorced
Spouse:	
3)	Type of residence: DSingle Family DDuplex DTownhouse DCondo DMobile Home (Decal
Do you own the land the mobile home is on? DNo DYes (If No, who owns land?	
4)	List all buildings on property other than residence:	
5)	Do you own any adjoining property to this parcel?
6)	Do you or will you file a South Carolina State RESIDENT income tax return? DNo DYes (If NO, attach explanation)
7)	Where are your vehicles registered? County	
8)	What county/precinct are you registered to vote?
9)	Do you, your spouse or any of your dependants claim legal residence on any other property in this or any other county or
state? DNo DYes (If Yes, give property address and County information:
□Separated (Must provide copy of recorded separation papers and name and address of
	) DMarried (Spouses full name:
List parcel 4:
State
10)	Are there any other buildings including apartments and/or mobile homes, or any land area being rented? DNo DYes
(If Yes, please explain.	,	
11)	Attach a list of all other property which you and/or your spouse own at the time of this application. Include property address
and county for each property owned. (If none, please indicate "NONE")	
Section 12-43-220(c)(l) of the South Carolina Code of Laws requires that the applicant sign the following statement:
"Under the 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 I do not claim to be a legal resident of a jurisdiction other than Oconee County, South Carolina for any purpose;
and (B) that neither I nor any other member of my household own any other residence in South Carolina which currently receives the owner-occupant
four (4%) percent assessment ratio."
*For definition, "A member of my household" means: (A) the owner-occupant's spouse, except with that spouse is legally separated from the owner-
occupant; and (B) any child of the owner-occupant claimed or eligible to be claimed as a dependant on the owner-occupants federal income tax
return. (The legislation would allow a taxpayer to certify that he qualifies if the taxpayer has a household member, over the age of 18, claimed or
eligible to be claimed as a dependent on the owner-occupants federal income tax return, who also receives the 4% owner-occupant assessment ratio.)
" if a person signs a legal residence certification, obtains 496 ratio, and thereafter loses eligibility and fails to notify the assessor within six months, a
penalty is imposed equal to 10096 of the tax paid, plus interest on that amount at the rate of'A of 196 per month, but in no case less than $30 nor more
than the current year taxes.					
REQUIRED:
REQUIRED:
Spouse's / Co-Owners Signature
Phone:
Owner's Signature
Date:
Date:
Phone:
FOR OFFICE USE ONLY: □ APPROVED □ DENIED BY:
DATE:
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 the owner intends to remain permanently for an
indefinite time. However, the same shall not include a residence maintained principally for vacation or recreation
purposes. Legal residence refers to the special 4% assessment ratio for owner-occupied homes. The owner must have title
(deed or will) or have an equity interest (Recorded Bond-for-Title or Contract to Purchase) and the property must be
occupied by the owner as his legal residence.
QUALIFICATION REQUIREMENTS
For purposes of the assessment ratio allowed pursuant to this, 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 (4%) 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 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 (4%) 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 vehicle registrations for all motor vehicle's 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.
S.C. Code of Laws, Section 12-43-220
(c)(1) The legal residence and not more than five (5) acres contiguous thereto, when owned totally or in part in fee or
by life estate and occupied by the owner of the interest, and additional dwellings located on the same property and
occupied by immediate family members of the owner of interest, are taxed on an assessment equal to four percent of the
fair market value of the property. If residential real property is held in trust and the income beneficiary of the trust
occupies the property as a residence, then the assessment ratio allowed by this item applies if the trustee certifies to the
assessor that the property is occupied as a residence by the income beneficiary of the trust. When the legal residence is
located on leased or rented property and the residence is owned and occupied by the owner of a residence on leased
property, even though at the end of the lease period the lessor becomes the owner of the residence, the assessment for
the residence is at the same ratio as provided in this item. If the lessee of the property upon which he has located his legal
residence is liable for taxes on the leased property, then the property upon which he is liable for taxes, not to exceed five
acres contiguous to his legal residence, must be assessed at the same ratio provided in this item. If this property has
located on it any rented mobile homes or residences which are rented or any business for profit, this four percent value
does not apply to those businesses or rental properties.
(c)(2)(i) To qualify for the special property tax assessment ratio, 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. A residence which has been qualified as a legal residence for any part of the year is entitled to the four percent
assessment ratio provided in this item for the entire year, for the exemption from the property taxes levied for school
operations pursuant to Section 12-37-251 for the entire year, and for the homestead exemption under Section 12-37-250, if
otherwise eligible, for the entire year.
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.

								
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