Reference: S.C. Code of Laws 12-43-220
To qualify for the special property tax assessment ratio, the owner-occupant(s) must have actually owned and occupied the residence as his/her legal residence and been domiciled at that address for some period during the applicable tax year. You must file an application and provide all required documents listed on the application as proof that your only legal residence is in Berkeley County. Incomplete applications or those missing information/documents will not be processed. Online 4% Legal Residence application Filing as early in the year as possible, well before tax bills are mailed is highly recommended. Once tax bills are mailed the number of applications received per week increase and the number received per week continues to climb as the end of the year and the last day to pay taxes near.