Horry County residents who recently bought a new home that is their primary residence may qualify for a 'Legal Residence' exemption.
Legal Residence is a statewide special tax assessment rate for those who own and live in a home full-time in South Carolina.
South Carolina law provides the 4% assessment ratio on primary residential properties. The alternative is 6%. This exemption only applies to primary residences, not second/vacation homes.
To find out if you qualify, apply with the Horry County Assessor's Office and provide supporting documentation. The form and a list of supporting documents can be found here.
The application must be completed by May 31, 2025, to ensure property tax bills (which you will see later in the year) will be at the 4% residential rate. This is the same deadline for anyone who was given 'provisional or conditional' approval of their legal residence status.
If you qualify, you'll only need to apply once for your property, unless the property's ownership or residency status changes.
Have questions? Contact the Horry County Assessor's Office at (843) 915-5040 or email hcg.assessor@horrycountysc.gov