Homeowner care
Is your home taxed at 4% or 6%?
In South Carolina, the home you live in can be taxed at 4% instead of 6%. It is not automatic. You have to apply. Here's how, county by county, with a checklist you can save to your phone.
Apply by January 15, 2027
The 30-second version
What
The 4% Legal Residence rate. The home you own and live in is assessed at 4% of its value instead of 6%.[1]
Why
One-third less assessed value, plus approved homes skip the school operating portion of the tax bill.[1,2]
Who
Anyone who owns and lives in the home as their primary (legal) residence. One 4% home per household, up to 5 acres.[1]
When
Apply by January 15, 2027 for the 2026 tax year. Sooner is better.[3]
Where
Your county Assessor's office, not the Treasurer or Auditor.
What does 2% actually do?
The percentage is applied to your home's value to get the number your tax rate is charged on.
The school operating savings come on top of that. Your actual bill depends on your county, town and school district millage.
Do you need to do this?
Yes, check if any of these sound like you:
- You bought your home in the last year or so. The seller's 4% does not transfer to you.
- You bought new construction. The builder never had the 4% on it.
- Your deed changed: you married, divorced, added or removed a name, moved it into a trust or LLC, or inherited it.
- You moved back into a home you had been renting out.
- Your tax bill or county property record shows 6%.
You're probably fine if you were approved before and nothing has changed. The 4% stays on until ownership or use changes.[3] Active-duty military who aren't living in the home, and owners who are legally separated but not yet divorced, reapply every year.[7,8]
Before you apply
- 1
- 2
- 3
Send copies, never originals.
On tax returns, black out Social Security numbers, account numbers and income amounts. Leave blank or zero lines alone.[3]
- 4
Still pay your tax bill on time.
Applying doesn't pause the bill. In Charleston County, if you're approved after the due date, they refund the difference.[3]
Your county checklist
Pick your county. Summerville and North Charleston cross county lines, so check the county name on your tax bill if you're not sure.
Charleston County
Charleston, West Ashley, James Island, Johns Island, Mount Pleasant, most of North Charleston, Folly Beach, Hollywood, Ravenel, McClellanville
- Online: Apply on the county's 4% Legal Residence application
- Or paper: Mail or hand-deliver to the Assessor's Office, 4050 Bridge View Drive, Suite 100, North Charleston, SC 29405. Do not fax or email it.
- Questions: 843-958-4100, option 1
- Approved?: Your tax bill will show QR4 as the assessment ratio.
Your checklist
0 of 14 done
Your checkmarks save on this device, so you can come back to them.
Save it to your phone
How to turn it into a tap-off checklist
iPhone Notes: tap Copy checklist, open Notes, paste into a new note, highlight the lines and tap the checklist button (the circle with a check mark).
Android Google Keep: paste into a new note, tap the three dots, then Show checkboxes.
Reminders: on iPhone, Share to Notes or Reminders, then pick Reminders.
Good to know
Renting it out?
You can rent your home up to 72 days in a calendar year and keep the 4%. More than 72 days and it doesn't qualify that year.[3]
Moving out or turning it into a rental?
Tell the Assessor within 6 months. If you don't, the penalty is 100% of the tax plus interest.[3]
Missed it in past years?
You may be able to get a refund. Charleston County's refund form caps it at two tax years. Ask your county's Assessor.[4]
Age 65+, totally and permanently disabled, or legally blind?
The Homestead Exemption can take the first $50,000 of your home's value off the tax. Apply with your county Auditor after the 4% is approved.[5]
100% service-connected disabled veteran?
Your home and up to 5 acres may be fully exempt. File the 4% with your county first, then apply with the SC Department of Revenue.[2]
Want me to check your home?
Send me your address and I'll look up your county property record, or walk through the form with you. It's part of how I take care of my people long after closing day.
Short link to share: justcalljess.co/4-percent
Where this information came from
- SC Code of Laws §12-43-220(c), 4% legal residence assessment ratio
- SC Code of Laws §12-37-220(B)(47) school operating exemption and (B)(1) disabled veteran exemption
- Charleston County Assessor, Legal Residence (4%) Application, revised April 14, 2026
- Charleston County Assessor, 4% Request for Refund form (2026)
- Charleston County, Tax Exemptions (online 4% application and Homestead Exemption)
- Berkeley County Real Property Services, 4% Legal Residence Checklist and OneBerkeley Portal
- Dorchester County Assessor, 4% Legal Residence Application page
- Colleton County Assessor, Legal Residence instructions (revised June 22, 2026)
Verified against official county and state sources on October 10, 2026. Forms and requirements can change, so confirm with your county Assessor before filing. This page is general information, not tax or legal advice. I am a REALTOR®, not a tax professional or attorney.
Jessica Cherie Blommaert, REALTOR®, ABR®, MRP, brokered by NextHome The Agency Group, licensed in South Carolina. Each office is independently owned and operated.