Legal Residency Application

Legal Residence (Four Percent Exemption - 4%) Application

County Council of Hampton County ~ 200 Jackson Avenue East, Hampton , SC 29924
NOTE: Be prepared to complete this form in it entirety.

Before beginning your application, ensure you have the tax map number (e.g., 198-00-00-000) for the parcel for which you are requesting the special assessment. Tax map numbers can be found on the most recent Hampton County Assessment Notice or Real Property Tax Bill.

If you do not have a way to upload the required documents, please contact our office for a paper application.

PROOF OF ELIGIBILITY REQUIRED FROM ALL OWNERS AND SPOUSES

MINIMUM REQUIRED DOCUMENTS
- SC Driver's License / State Issued ID Card
- SC Vehicle Registation (for all vehicles)
- SC 1040 Individual Income Tax Return
- or SSA-1099-Social Security Benefit Statement
- Addititional documents as required
OTHER REQUIRED DOCUMENTS AS APPLICABLE
- PCS, LES, and Military ID (Both Spouses)
- Completed Executed Trust Document
- Court Recorded Divorce Decree / Separation Agreement
- Death certificate
If this application is submitted without a filed South Crolina tax return, or part year South Carolina tax return, you may recieve the exemption for only one (1) year and you will need to provide our office with a copy of your South Carolina tax return next year.

ALL QUESTIONS WITH AN "*" REQUIRE A REPONSE.
TAX YEAR*
(e.g.,2020)
Tax Map Number*
(Place "00" after the "." for non-mobile home accounts)
Property Owner *

First NameLast Name
Social Security Number (last four digits):*
Email

Confirmation Emailexample@example.com
Phone / Cell:*
Please enter a valid phone number.
Property Owner's Mailing Address:*

Street Address

Street Address Line 2

CityState

Zip CodeCountry
Prior address:
Is your mailing address different from than address that you are seeking the exemption?

YesNo
If "yes" please explain why?
What percentage of ownership does the applicant have in this property.*
Marital Status:*

SingleMarriedDivorcedWidowSeparated
The applicant shall provide a filed and stamped copy of the caption page of the action, a filed and stamped copy of the first page of the pleadings, or a filed and stamped copy of the order.

SC Code of Laws 12-43-220 states:

"(B) Regarding the circumstances in which a spouse has filed a complaint for separate support and maintenance with the appropriate family court, lives separate and apart in a different residence, and no longer cohabitates as husband and wife with the owner-occupant:

(a) if either party to a complaint for separate support and maintenance receives the special four-percent assessment ratio on a residence while the couple lives separate and apart in different residences and no longer cohabitates as husband and wife and the couple subsequently reconciles, then the spouse vacating a residence receiving the special four-percent assessment shall notify the county assessor in writing within six months of vacating that residence that the residence is no longer eligible for the special four-percent assessment ratio. A failure to provide timely notice to the assessor subjects the owner to the provisions of subitem (vii); and

(b) to prove that a person is divorced or has filed a complaint for separate support and maintenance with the appropriate family court and lives separate and apart in different residences and no longer cohabitates as husband and wife, the applicant shall provide a filed and stamped copy of the caption page of the action, a filed and stamped copy of the first page of the pleadings, or a filed and stamped copy of the order. The assessor may not require the submission of a financial declaration. Language in the order related to the disposition of the legal residence of the couple, or other owner-occupied real property owned by either party, whether independently or jointly, prior to any action must be provided to the assessor in order to claim the special assessment ratio allowed by subsection."
Spouse / Co-Owner Name (Regardless of ownership interest):*

First NameLast Name
Spouse / Co-Owner's Social Security Number (last four digits):*
Spouse / Co-Owner's Phone / Cell:
Please enter a valid phone number.
Spouse / Co-Owner's Address - If different from owner*

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
Are there more than two (2) owners?

YesNo
Names of additional owners:
Do you occupy this property as your legal / primary residence?*

YesNo
Date you first occupied this property as your legal / primary residence.*

MonthDayYear
Date
Are you purchasing this property under a contract of sale?*

YesNo
If "Yes", a copy of the recorded copy of the contact is required.
Is this a mobile or manufactured home?*

YesNo
If "Yes", list the current decal number
If this is a mobile home, please specify if you own or rent the land*

OwnRentN/A
Is this property owned by a "single-member" LLC?*

YesNo
If "Yes", proof of such ownership and tax filing status is requried. (e.g., tax returns, articles of incorporation, operating agreement, etc.)
Do you or any member of your household receive a home owners discount or exemption on any other property in the U.S?*

YesNo
If yes, provide property address:*
Is any portion of the property you are applying for being used commercially or for a home based business?*

YesNo
Provide the square footage portion used commercially or for a home based business.*
Have you rented, or will you rent any portion of the property you are applying for?*

YesNo
Number of days rented.*
Provide the square footage portion rented.*
Is this property being held in a "Trust"?*

YesNo
Is the property occupied by the current income beneficiary of the trust?*

YesNo
Please provide a copy of the signed and executed trust agreement in its entirety. Along with any other related documents.
Are you or your spouse a Active Duty Service Member?*

YesNo
Where are you currently stationed?*
Please attach a copy of your PCS, LES, and Military ID (service member and spouse)
To maintain the legal residency exemption, as an active duty military, I acknowledge that I must provide the Assessor's office with my updated military ID when my military ID expires.*

I agree to the above statement
List the tax map number for the land.*
Do you have any further pertinent details to add to your application?

0/1000
PROOF OF ELIGIBILITY REQUIRED FROM ALL OWNERS AND SPOUSES

MINIMUM REQUIRED DOCUMENTS
- SC Driver's License / State Issued ID Card
- SC Vehicle Registation (for all vehicles)
- SC 1040 Individual Income Tax Return
  - or SSA-1099-Social Security Benefit Statement
- Addititiona documents as required
OTHER REQUIRED DOCUMENTS AS APPLICABLE
- PCS, LES, and Military ID (Both Spouses)
- Completed Executed Truct Document
- Court Recorded Divorce Decree / Separation Agreement
- Death certificate
Attach supporting documents:

Word doc, PDF, or photo
Cancelof
Attach supporting documents:

Cancelof
Submitting this application does not delay the payment of taxes that are billed and due. Penalties and interest will Not be waived. You will only receive notification if your application is not approved.
I acknowledge and agree with the above statement.*

Yes
Submitting this application I acknowledge the following statement
I must notify the Hampton County Assessor's office within six (6) months of any change in use of my property, including:
- RENTING FOR MORE THAN 72 DAYS IN A CALENDAR YEAR (JAN-DEC).
- MOVING YOUR LEGAL RESIDENCE TO ANOTHER PROPERTY.
- ACTIVE DUTY MILITARY STATUS.
- DEATH OF AN OWNER
I certify that if i submit this application without a south Carolina tax return, or a part-year South Carolina tax return, I understand that I may be approved for hte exemption for only one tax year and I understand that I will need to provice the Hampton County Assessor's ofice with a copy of my South Carolina tax return next year.
I acknowledge and agree with the above statement.*

Yes
The owner or his agent shall provide all information required in the application, and shall certify to the following statement:
"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 a member of my household, claim the special assessment ratio allowed by this section on another residence."
(iii) For purposes of subitem (ii):

(A) "Member of my household" means:

(a) the owner-occupant's spouse, except when that spouse has filed a complaint for separate support and maintenance with the appropriate family court, lives separate and apart in a different residence, and no longer cohabitates as husband and wife with 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.
I acknowledge and agree with the above statement.*

Yes
I acknowledge that checking the box below constitutes a legal signature and my acceptance of the terms and conditions outlined within this document.
Signing as the:*

OwnerCo-OwnerLegal Representative
Name of Representative*
Relationship to Owner*
Date*

MonthDayYear
Date
Hour MinutesAM/PM Option
Definition of "Legal Reidence":

For property taxurposes the term "Legal Residence" shall men the parmanent home or dwelling, place owned by aperson and occupiedby theowner thereofandwhere he or she is domiciled. (Department of RevenueRegulation 11-1800.1)

The legal residence and not more thtn five(5)cres contiguous thereto, when owned totally or in part in fee or by life etate and occuiedby the owner ofthe interest, nd additional dwellings located on the same property and occupied by immedite family members of the owner of interest, are taxed on an assessment equal to four percent of the fair market vlueofthe property. (South Carolina Code of Laws (12-43-220(c)).

Qualification Requirements:

For purpoases ofthe assessment ratio allowed pursuant to this item, a residence does not qualify as a legal residence unless the residence is determined to be the domice of the owner-applicant. (12-43-220(c))

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

Section 12-4-220(c) of the South Carolina Code of Laws provide further: "In addition to the certification, the burden of prooffor eligibility for the four ercent assessment ratio is on the owner-occupant and the applicant must provide proofthe assessor requires including, but not limited to: (A) a copy of the owner-occupant's most recently filed South Carolina individual tax return; (B) copies ofSouth Carolina motor vehicleregistration 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.

Application Deadline

This application must be completed in full and the owners of the property or the owners' agent must apply for the four percent legal assessment ratio before the first penalty date (January 15th) for the payment oftaxesfor the tax year for which the owner first claims eligibility for the four percent assessment ratio. No further aplications are necessary fro mteh current owner while the property for which the initial application was madecontinues to meet the eligibility requirements. If a change in ownership or use occurs, the owner who had qualifiedfor the special assessment ratio allowed by this section shall notify theassessorof the changes in classification within six monthsof the change. Another application is required by the new owner to qualify for future yers at the four percent ratio allowed by this section. (Section 12-43-220(c) and (d) of the South Carolina Code of Laws).
Should be Empty:

Legal Residence (Four Percent Exemption - 4%) Application

Please provide a copy of the signed and executed trust agreement in its entirety. Along with any other related documents.

Please attach a copy of your PCS, LES, and Military ID (service member and spouse)

Submitting this application does not delay the payment of taxes that are billed and due. Penalties and interest will Not be waived. You will only receive notification if your application is not approved.

Submitting this application I acknowledge the following statement

The owner or his agent shall provide all information required in the application, and shall certify to the following statement:

I acknowledge that checking the box below constitutes a legal signature and my acceptance of the terms and conditions outlined within this document.