SC CODE ANN. § 12-43-220 (c) (3) provides that taxpayers may apply for a refund of property taxes overpaid if the property was eligible for the 4% legal residence exemption. Taxpayers must establish that the property in question was in fact their legal residence and where they were domiciled for the time period in question. The refund is limited to 2 prior years from application or payment date by SC CODE ANN. § 12-54-85(F)
If you have not filed for the 4% Legal Residence, please follow this link.
You will have the opportunity to request a prior year refund within the 4% Legal Residence application.
As taxpayer for the above-referenced property, I request a refund of taxes for the difference between the property tax bill previously paid at 6% and the amount that would have been billed if the property had been qualified for the 4% Legal Residence Exemption. I understand that the refund cannot exceed two property tax years. I further certify that I have occupied the property listed above as my legal residence/domicile since the date provided. I understand that the burden of proof for eligibility for the refund is on me as a taxpayer and I will provide proof to establish that the property in question was in fact my legal residence.
PROVIDE EVERYTHING LISTED BELOW:
(These items must have your current address on them.)
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