Residence Legal Application Form PDF Details

Navigating the complexities of property taxes in Horry County can be daunting for residents, but understanding the application for special assessment based on legal residence and/or agricultural real property is a crucial first step. This form, available through the Horry County Assessor's Office, is designed for individuals seeking to benefit from reduced property tax assessments by proving their property qualifies as either a legal residence or is used for agricultural purposes—or both. The tax benefits aim to support homeowners and farmers by offering a more favorable tax rate, reflecting the residential or agricultural use of their property. Applicants are required to provide detailed information about the property location, ownership, and use, alongside personal identification details and evidence of the property's qualification for the desired classification. The form meticulously outlines the documentation needed, such as South Carolina driver’s licenses, vehicle registrations, and, for new owners, additional details regarding the acquisition and occupation dates. Furthermore, for agricultural property, specifics about the land's use, including crop or timber production, are necessary. Strict deadlines ensure timely processing, emphasizing the importance of submitting the application before May 1st to receive the assessment for the current tax year. The form also highlights the legal implications of providing false information, underlining the seriousness of the application process. Understanding and accurately completing this form serves as a critical step for Horry County residents in leveraging state tax laws to their advantage, thereby solidifying their property's status and ensuring compliance with local regulations.

QuestionAnswer
Form NameResidence Legal Application Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other nameshorry county legal residence application, residence legal application, oconee county sc legal residence special assessment application, legal residence richland county sc application

Form Preview Example

APPLICATION FOR SPECIAL ASSESSMENT BASED ON

LEGAL RESIDENCE AND/OR AGRICULTURAL REAL PROPERTY

Horry County Assessor’s Office 1301 2nd Ave, Ste 1C08 Conway, SC 29526

To ensure your application is processed timely

Please File Before May 1st

(843)915-5040 (Conway)

(843)915-5043 (M.B.)

TAX YEAR

PIN/TMS #

 

 

 

 

 

 

 

 

NAME & MAILING ADDR OF PROPERTY OWNER

PROPERTY LOCATION & LEGAL DESC

 

TAX DISTRICT:

 

 

 

 

 

 

 

 

 

 

 

 

ACRES:

 

 

 

 

 

 

 

 

 

Place an X mark by the classifications you wish to apply for:

 

 

 

 

1

_____ A Legal Residence Only (property owned Dec. 31st previous year)

Complete Sections 2 & 6

_____ A-1 Legal Residence Only (property acquired after Dec. 31st previous year)

Complete Sections 3 & 6

 

 

_____ A-2 If mobile home, show decal number ________________ Do you own the land? Yes / No

 

 

 

 

_____ B Agricultural Use-Value Only

 

 

Complete Sections 4, 5 & 6

 

_____ C Legal Residence and Agricultural Use

 

 

Complete Sections 2, 4, 5 & 6

 

 

 

Place of residence on January first (1st) ______________________________________________________________________________

 

Type of residence: (Single Family) _______ (Duplex) _______ (Townhouse) _______ (Condo) ______ (Separate Parcel as Yard) ______

2

Are there any other buildings, including apartments, or land being used for other than the above owner’s legal residence? Yes / No

If yes, describe: ___ ___________________________________________________________

 

 

 

 

Do you have a South Carolina driver’s license (SCDL) and/or ID?

 

 

Yes _____ No _____

 

Does your spouse have a SCDL and/or ID?

 

 

 

Yes _____ No _____

 

If NO, reason: _____________________________________________________________

 

 

 

 

Autos Registered/Horry County:

 

 

 

Yes _____

No _____

 

Do you file a South Carolina State Resident income tax return?

 

 

Yes _____

No _____

 

Are you registered to vote in Horry County?

 

 

 

Yes _____

No _____

 

REQUIRED: Provide copies of Horry County SC Driver’s License or ID for each Owner/Occupant and Vehicle Registrations.

3

For owners after December 31st of previous year.

 

 

 

 

 

Previous Owner(s): _______________________________________________________________________________________________

 

Date occupied by NEW OWNER: ________________________________________ Do you have a SCDL? Yes / No Spouse? Yes / No

 

If NO to having a SCDL reason:______________________________________________________________________________________

 

Autos Registered/Horry County: Yes/No______________________

Are you registered to vote in Horry County? Yes/No _________

 

Previous address of new owner: _____________________________________________________________________________________

 

Was this property qualified for any type of residential exemption? Yes/No _________ Has it been sold? Yes/No______________________

 

Are there any other buildings, including apartments or land area, rented?

 

Yes ________ No ________

 

If yes, describe:___________________________________________________________________________________________________

 

REQUIRED: Provide copies of Horry County SC Driver’s License or ID for each Owner/Occupant and Vehicle Registrations.

 

 

 

 

 

 

 

 

If a corporation does the corporation:

 

 

 

 

 

 

Have more than ten (10) shareholders?

 

 

 

Yes _______ No _______

 

Have as a shareholder a person (other than an estate) who in not an individual?

 

Yes _______ No _______

4

Have a non-resident alien as a shareholder?

 

 

 

Yes _______ No _______

Have more than one class of stock?

 

 

 

Yes _______ No _______

 

 

 

Number of Acres: Total _________________ Timberland for commercial use __________ Cropland _________ Residence__________

 

Purpose for which this tract is being used: _____________________________________________________________________________

 

Is any portion of the entire tract being used for other than agricultural profit? Yes _______ No _______

 

 

 

5If yes, describe: ______________________________________________________________________________________________

Check any which apply:

Timberland tracts must be at least five (5) acres. Tracts of timberland must be devoted actively to growing trees for commercial use. Tracts of timberland less than five acres qualify if any of the following conditions are met:

______

1.

The tract is contiguous to another timberland tract with identical ownership of at least five (5) acres.

 

 

List PIN/TMS #’s: ___________________________________________________________________________________

______

2.

The tract is under the same management system as another qualifying timberland.

 

 

 

List PIN/TMS #’s: ______________________________________________________________________________

______

3.

The tract is owned in combination with non-timberland tracts that qualify as agricultural real property.

 

 

List PIN/TMS #’s: ______________________________________________________________________________

Cropland tracts must be at least ten (10) acres. Tracts of cropland less than 10 acres qualify in any of the following are met:

______

1.

Contiguous tracts with identical ownership meet the minimum acreage requirement when added together.

 

 

List PIN/TMS #’s: ___________________________________________________________________________________

______

2.

The person making application earned at least $1000 gross farm income in at least three of the past five years or at least

 

 

three of the first five years if this is an initial application. NOTE: This information must be provided to Assessor upon request.

______

3.

The property has been owned by current owner or an immediate family member of the current owner for at least ten years

 

 

ending January 1, 1994, and the property is classified as agricultural real property for tax year 1994.

 

 

Immediate family member name:

Relationship:

_________________________________________

________________

 

If Applying for Legal Residence

 

 

If Applying for Agriculture Use

 

 

Under the penalty of perjury, I certify that I meet the qualifications

 

Under the penalty of perjury, I certify that the property which is the

for the special assessment ratio for a legal resident as of January 1st of

 

subject of this application meets the requirements to qualify as

the current tax year. Also, I certify that neither I nor any other member

 

agricultural real property as of January 1st of the current tax year.

of my household have or will apply for the special assessment of any

 

Penalties for falsifying information are explained on the reverse

other property.

 

side of this document.

 

 

 

 

 

 

 

 

 

 

 

 

 

6Owner/Agent’s: Signature: _________________________________________ Date: ______________ Phone: ___________________

Co-Signature: _________________________________________ Date: ______________ Phone: ___________________

Office use ONLY: _________ Yes _______ No

Initial ___________________

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. If it shall be the place where he/she intends to remain permanently for an indefinite time even though he/she may temporarily be living at another location, however, the same shall not be made a residence maintained principally for vacation or recreational purposes.

QUALIFICATION REQUIREMENTS

The property must be occupied by the owner prior to December 31st of the tax year and prior to date of application. To include not more than five (5) acres contiguous thereto and be owned totally or in part in fee or by life estate, but shall not include the portion which is not owned and occupied for residential purposes.

S.C. Code of Laws, Section 12-43-220 (c)

“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 I do not claim to be a legal resident of a jurisdiction other than South Carolina for any purpose; and (B) that neither I nor any other member of my

household is residing in or occupying any other residence which I or any member of my immediate family has qualified for the special assessment ratio allowed by this section.”

(iii)For purpose of sub item (ii)(B) of this item, “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 of the owner-occupant claimed or eligible to be claimed as a dependant on the owner- occupant’s federal income tax return.

(iv)In addition to the certification, the burden of proof for eligibility for the four 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 motor vehicle registrations 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.

If the assessor determines the owner-occupant ineligible, the six percent property tax assessment ratio applies and the owner-occupant may appeal the classification as provided in Chapter 60 of this title.

PENALTIES FOR FALSE STATEMENTS

SECTION 12-37-1130. Penalties for false statements.

If any person shall willfully deliver any statement to the South Carolina Department of Revenue concerning "no situs" property containing a false statement of a material fact, whether it be an owner, shipper, his agent or a storage or warehouseman or his agent, he shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment of not less than ten days nor more than six months.

APPLICATION FOR SPECIAL ASSESSMENT AS

AGRICULTURAL REAL PROPERTY

DEFINITION OF AGRICULTURAL REAL VALUE

Agricultural real property shall mean any tract of real property which is used to raise, harvest, or store crops raised to breed or

manage livestock, or to produce plants, trees, fowl, or animals to man, including the preparation of products raised thereon for man’s use and disposed of by marketing or other means. It includes but is not limited to such real property used for the

agriculture, grazing, horticulture, forestry, dairying, and mariculture. In the event, at least 50% of a real property tract shall qualify as “agricultural real property,” the entire tract shall be also classified, provided no other business for profit is being operated there. The term “agricultural real property” shall not include any presently used as the residence of the owner or

others in that the taxation of such property is specifically provided for in Section 1 (C) and (E) of Act 208.

QUALIFICATION REQUIREMENTS

Agricultural real property which is actually used for such agricultural purposes and meets certain size and income restrictions shall be taxed on an assessment equal to (A) four percent of its fair market value for such agricultural purpose customarily for owners or lessees who are individuals or partnerships and certain corporations which do not:

Have more than ten (10) shareholders.

Have as a shareholder a person (other than an estate) who is not an individual. Have a non-resident alien as a shareholder, and

Have more than one (1) class of stock.

six (6) percent of its fair market value for such agricultural purposes (use value) for owners or lessees who are corporations, except for certain corporations specified in (A) above.

ROLLBACK TAXES

It is understood by the property owner that when real property which is in agricultural use and is being valued, assessed and taxed as agricultural real property and is applied to a use other than agricultural, it shall be subject to additional taxes referred to as rollback taxes. Rollback taxes effect the year of change and the previous five (5) years. A rollback tax is a lien against the property.

RIGHT TO APPEAL

If the assessor determines a property to be ineligible for classification as special assessment property, the property owner may appeal the classification as provided in Chapter 60, Title 12 of the South Carolina Code of Laws.

KEEP THE YELLOW COPY

Return top (white) copy only, keep second (yellow) copy for your records. Make any necessary corrections such as mailing address, zip code, etc., directly on the front of this application. An inspection of your property may be necessary for qualification. Mail top (white) copy to:

HORRY COUNTY ASSESSOR’S OFFICE

1301 Second Avenue, Ste 1C08

Conway, SC 29526

If you have any questions concerning this application call: Conway: 843-915-5040; Myrtle Beach: 843-915-5043 Visit our website at www.horrycounty.org or email assessor@horrycounty.org

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