4% Legal Residence - Active Duty Military Non-Resident Application Form printable pdf download

101 Meeting Street, Suite 135

Office of the County Assessor

Charleston, SC 29401

PO Box 427

843.958.4100

Charleston, SC 29402-0427

4% LEGAL RESIDENCE - ACTIVE DUTY MILITARY NON-RESIDENT APPLICATION

*Please Print Legibly*

South Carolina Property Address

Second Property Address

Permanent Mailing Address

(If Applicable)

Change Only

S.C. Code Ann. § 12-43-220(c)(2)(v) provides in part that “…an active duty member of the Armed Forces of the

United States eligible for and receiving the special assessment ratio…retains that four percent assessment

ratio…regardless of the owner’s subsequent relocation and regardless of any rental income attributable to the

property” AND …“may claim the four percent assessment ratio…for two residential properties located in the

State so long as the owner attempts to sell the first residence within thirty days of acquiring the second

residence…the ratio may not be claimed on both residences for more than two property tax years.”

(SEE BACK OF FORM FOR PORTIONS OF STATUTE APPLICABLE TO THIS APPLICATION)

I, ______________________________, affirm under penalty of perjury that I am currently an active duty service member

(Name of Declarant)

with a permanent duty station in ______________________________.

To qualify for the 4% Legal Residence

Exemption, I further affirm and understand that an application must be filed annually by May 15

or the exemption will

be removed. Furthermore, I declare that I shall inform the Assessor within six months of a change in my active duty

status.

YES 

NO 

Is property being rented?

Do you have another property in SC that is receiving the 4% Legal Residence Exemption? YES 

NO 

If yes, provide address _______________________________________________________________________________

YES 

NO 

If yes, is the property on the market for sale?

If yes, when did you begin marketing the property?_________________________________________________________

to qualify for the 4% Legal Residence

I also understand that I MUST provide the following annually by May 15

Exemption:

•

Copy of military identification card (as allowed under Department of Defense Instruction Number 1000.13,

Enclosure 3, Paragraph 2a)

•

Current orders

•

Current Leave and Earnings Statement (you may redact income data)

REQUIRED: Owner’s Information

REQUIRED: Spouse’s Information (if applicable)

Original Signature*:_______________________________

Print Name Legibly:_______________________________

Date:______________ Phone: ______________________

Alternate Phone:__________________________________

*A Power of Attorney (POA) form is required if active duty service member is unable to sign

REQUIRED: Commander or Supervisor Information

__________________________________________

_________________________________ ________________

Original Signature of Commander or Supervisor

Print Name Legibly

Date

IF YOU HAVE QUESTIONS – CALL THE ASSESSOR’S OFFICE

843-958-4100 (select option #1)

or visit

for forms, contacts and further information.

DO NOT FAX – DO NOT EMAIL

Send To:

Located At:

Charleston County Assessor’s Office

101 Meeting Street, Suite135

PO Box 427

Charleston, SC 29401

Charleston, SC 29402

F:Legal Residence/Forms/Legal Residence Active Duty Military Non-Resident Application 2014 08 29

PID # ________________________

4% Legal Residence - Active Duty Military Non-Resident Application Form

Related Articles

Related forms

Related Categories