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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)

Are you currently at 4% or have you recently submitted a 4% application?*

Yes
No

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.

TMS #

If you do not know your TMS or decal #, you can search for it here

Decal #

Owner Name

First Last

Spouse/Co-Owner Name Required (If applicable)

First Last

Year(s) requesting

Property Location

Street Address Address Line 2 City State ZIP Code

Mailing Address

Street Address Address Line 2 City State ZIP Code

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.)

Copies of SC Driver(s) License(s) OR SC Identification Card(s) showing current address (for each owner-occupant AND spouse).
Copies of SC Vehicle Registration(s) showing current address (for each owner-occupant AND spouse). If you drive a company car, provide registration.
Copies of first two pages of your Federal 1040(s) (including Schedules A, C, E & Form 8829, if applicable) for the years in question. Tax returns must be supplied for each owner-occupant AND spouse (if married). Redact income, social security (other than last 4 digits) and account/routing numbers. (Active Duty Military applicants are exempt from this requirement unless South Carolina is your home of record)
Copies of first three pages of SC/other State Income Tax Returns for the years in question. Tax returns must be supplied for each owner-occupant AND spouse. Redact income, social security (other than last 4 digits) and account/routing numbers. (Active Duty Military applicants are exempt from this requirement unless South Carolina is your home of record)
Bills or letters of connect from utility companies (electric and water/sewer) for the years in question. (Provide one from each company.)
If property is owned by an LLC, provide a copy of the Operating Agreement for the LLC showing members and their respective ownership interests.

Phone

Applicant Email*

File Upload

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Consent

I understand that under penalty of law, I hereby certify that the information given herein is correct and true to the best of my knowledge and belief.

Signature Owner & Spouse/Co-owner (if applicable)

Website

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4% Legal Residence Refund for Prior Year/s request

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