Active Duty Military Non-Resident Application Form printable pdf download

ACTIVE DUTY MILITARY NON-RESIDENT APPLICATION

SUMTER COUNTY ASSESSOR

13 EAST CANAL STREET

SUMTER, S.C. 29150

(803)436-2115

NAME: _________________________

TMS:___________________________

MAILING ADDRESS:_____________________

PREVIOUS ADDRESS: ___________________

_____________________________________

____________________________________

LOCATION OF RESIDENCE IN S.C.___________________________________________________________________

DO YOU (OR SPOUSE) OWN ANOTHER HOME IN S.C.? ________ ADDRESS ________________________________

DEAD LINE TO FILE IS MAY 15

EACH YEAR

(R145,H3027)

The taxpayer must apply to the county assessor by May fifteenth of each year 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.

(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 who

receives orders for a permanent change of station or a temporary duty assignment for a least one year,

retains that four percent 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.

United States meeting all the other requirements of this subsection who receives orders for a

permanent change of station or a temporary duty assignment for at least one year, may claim the four

percent assessment ratio and applicable exemptions for two residential properties located in the State

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

second residence. The taxpayer must continue to attempt to sell the first acquired residence in any year

in which the four percent assessment ratio is claimed.

If applying for second home in S.C., the four percent assessment ratio may not be claimed on both

residences for more than two property tax years. Notwithstanding any other provision, the owner must

attempt to sell the first acquired residence within 30 days of acquiring the second residence, in the

state.

_____ Deed or title to new residence with address and date of transfer

_____ Copy of dated listing agreement (to be updated annually)

Spouse name: _________________________ SS# XXX-XX-_________ Date _________________

Signature _____________________________ SS# XXX-XX-_________ Phone # _______________

Active Duty Military Non-Resident Application Form