Q.  What is the Legal Residence discount? 

A. The Legal Residence discount allows a property's taxable value to be assessed at a ratio of four percent rather than six percent when obtaining the property's assessment (assessed value) for tax purposes. 

Q.  Who qualifies for the Legal Residence discount? 

A. An individual or a married couple that owns and occupies a property as their full time permanent residence can apply for the Legal Residence discount.  Property owners are only allowed one legal residence.  The Applicant must certify 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".

Q.  Would any portion of my legal residence NOT qualify for the discount?

A. Some portions of the property may not qualify - for example, rental homes, second homes, commercial property, acreage above five acres, or property receiving another discount, such as "ag" (agriculture) use.

Q.  How do I know if I am receiving the Legal Residence discount?

A.  You can look on the sixth line of the information in the upper right hand section of your tax bill to see is the billed property has the Legal Residence discount applied.