South Carolina property tax for second homes and rentals
3 sourced points for South Carolina, each linked to the official page it comes from.
- If the assessor finds you don't qualify for the 4% legal residence ratio, the six percent ratio applies. You can appeal that classification. scstatehouse.govOct 21
- When you apply, you certify that no one in your household claims the 4% ratio on another residence or claims legal residence in another state. scstatehouse.govOct 21
- If the ownership or use changes, tell the assessor within six months. Lose eligibility without telling them and the penalty is one hundred percent of the tax paid plus interest. scstatehouse.govOct 21