Property Tax Info | Blakeney Law

Qualifications for the special 4% property tax rate (York County, SC)

1. The property must be your legal residence:

Legal residence refers to the permanent home or dwelling place owned and occupied by the owner. It is the home where a person intends to remain permanently for an indefinite time but does not include recreational or vacation homes. The owner-occupant must have actually owned the residence for some period of time in the applicable tax year. Exception: member of the US Armed Forces on active duty.

2. What are the qualifications

To qualify for the special 4% property tax assessment ratio, the owner of the property must have actually owned and occupied the residence as his legal residence and been occupying that address for some period during the applicable tax year. Only an owner-occupant is eligible to apply for the 4% special assessment. If the property has located on it any rented mobile homes or residences or any business for profit, the 4% assessment does not apply to those businesses or rental properties.
An application must be completed and returned to the tax assessor's office along with a copy of the owner's driver's license and vehicle registration showing the property address the 4% tax rate will apply to as their current address. If you fail to apply for the special assessment, the tax rate will be 6% instead of 4%.
The 4% special tax rate does not apply to second homes The assessment ratio on a second home or vacation home is 6%.
If the property qualified as legal residence on Jan. 1, it will qualify for the full year at the owner occupied 4% rate. The 4% rate will no longer apply if the taxpayer changes their legal residence to another property purchased.

York County- Special Assessment Application