Legal Residence Special Assessment Ratio Application
DO YOU WANT TO DECREASE YOUR PROPERTY TAX ON YOUR HOME
( 4% Primary Residence)
Yes, State Law provides for a 4 percent property assessment ratio on primary residences.
Effective for property tax years beginning after 2006 and to the extent not already exempt for Homestead purposes, one-hundred percent (100%) of the Fair Market Value of owner-occupied residential property eligible for and receiving the Special Assessment Ratio of 4% is EXEMPT from all property taxes imposed for school operating purposes but does not include millage imposed for debt purposes. This is an automatic exemption granted to homeowners who have qualified for and received the special assessment ratio of 4%.The 4% application is now available in .pdf format for you to download. If you have any questions, please call the office at (843) 255-2400. You may fill out and mail your form to:
Beaufort County Assessor
Post Office Box 1228
Beaufort, South Carolina 29901-1228
FAX (843) 255-9404
You must have Adobe Acrobat to view and print the form. You may get a copy here:
Please be aware of the following items that are required for eligibility of the Special Assessment Ratio (4%), both items are needed from you and your spouse.
- Copy of your South Carolina vehicle(s) registration
- Copy of your South Carolina driver's license or identification Card
- Copy of owner-occupant's most recently filed South Carolina Income tax return
Documents need to reflect the address of the property for which you are applying.
If you are not married, please place “N/A” on the designated line of your application.
Copy of your trust agreement if property is held in a trust.