Special Assessment Ratio Application (Legal Residence) printable pdf download

BEAUFORT COUNTY ASSESSOR

SPECIAL

(REAL PROPERTY SERVICES)

ASSESSMENT

Post Office Box 1228

RATIO APPLICATION

Beaufort, South Carolina 29901-1228

(LEGAL RESIDENCE)

Phone: (843) 255-2400 Fax: (843) 255-9404

PARCEL ID NUMBER:

ALTERNATE ID NUMBER:

South Carolina Law provides for a (4%) Four Percent Assessment Ratio on “owner occupied legal residences,”

however, the owner must file an application before the first penalty date for taxes due (January 15

ALL QUESTIONS MUST BE ANSWERED BEFORE APPLICATION CAN BE PROCESSED

1. Was the property your actual and primary residence at the time of application? Yes___ No___

2. Is this application for a prior year refund? Yes___ No___ If yes, did you occupy this residence as your primary

residence during that year? Yes___ No___ See Assessor’s Office for refund documentation.

3. Are you currently receiving 4% Special Assessment Ratio on another property? Yes___ No___

If yes, give the property address: ____________________________________________________________________

4. If the property is held in a trust, is the property occupied as a residence by the beneficiary of the trust? Yes___ No___

5. _____________________________________________

___________________________________________

Owner’s Name and Social Security Number

Spouse/Co-Owner’s Name and Social Security Number

6. Street Address at the time of application:

___________________________________________________________

7. Mailing Address at the time of application: __________________________________________________________

8. Is state Income Tax filed in South Carolina: Yes___ No___

Attach a copy of owner-occupant’s most recently filed South Carolina Income Tax Return.

9. Is any portion of the property (land and/or building) rented or leased to others? Yes___ No___

If yes, what percentage? ________ %

How many days per year is this property rented/leased? _______________

10. Is any portion of the property used commercially? Yes___ No___

If yes, what percentage? ________ %

Describe use: _________________________________________________

11. If this is a mobile home, do you own ________ or rent ______ the land on which the mobile home is located?

If you own the land, list the Parcel Identification Number for the land R ____________________________________

12. If heirs property, state relationship to owner(s) ______________________________

13. Provide copies of South Carolina Vehicle Registration and South Carolina Driver’s License/I.D. Card.

(Military Personnel must provide copies of PCS Orders and Military/Spouse Identification.)

“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 any member of my household claim the special assessment ratio allowed by this section on another

residence. ‘A member of my household’ means: (a) the owner-occupant’s spouse, except when that spouse is legally separated from 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.” ________________ * Act 179 eff. after tax year 2011_____________________

______________________________________

_________________

________________________________

Owner/Agent Signature

Date

Daytime Phone Number

PLEASE RETAIN A COPY OF THIS APPLICATION FOR YOUR RECORDS

For Office Use Only