NOTE: INCOMPLETE APPLICATIONS WILL NOT BE PROCESSED.
THIS APPLICATION MUST BE RE-FILED EVERY YEAR BEFORE THE FIRST PENALTY DATE (Usually January 15th) TO RETAIN ACTIVE DUTY MILITARY SPECIAL ASSESSMENT.
IF YOU HAVE ANY QUESTIONS CONCERNING THIS APPLICATION, BEFORE YOU START PLEASE CONTACT OUR OFFICE AT THE NUMBER LISTED ABOVE OR EMAIL US AT webrps@berkeleycountysc.gov

(*) Indicates a required field

Owner: *
Mailing Address Line 1: *
Mailing Address Line 2:
City: * State: * ZIP: *

Site Address of Property: *

MINIMUM REQUIREMENTS FOR ACTIVE DUTY MILITARY SPECIAL ASSESSMENT
Assessor's office my request additional information.

  1. Copy of military ID card
  2. LES with zip code of duty station (LES may be redacted; Social Security Number (SSN)., entitlements-deductions-allotments-summary, & leave info may be removed). LES must be the same as the tax year of the application. (e.g., 2021 LES reflecting a pay period for tax year 2021)
  3. Copy of current military orders to reflect change of station (permanent change of station or temporary duty station equal to or over a year) Social Security Number (SSN) may be redacted.
  4. Signed ACTIVE DUTY MILITARY SPECIAL ASSESSMENT APPLICATION.
  5. All active duty military special assessment property owners must re-file every year on or before the first penalty date for the payment of taxes with a current tax year copy of LES to retain the active duty special assessment rate. (e.g., 2021 applications must be submitted before January 15, 2022)
CONDITIONS OF ACTIVE DUTY SPECIAL ASSESSMENT
  1. Property owner/applicant must be active duty military with a qualifying residence in Berkeley County.
  2. Applicant must have previously qualified for and received 4% special assessment in Berkeley County.

ACTIVE DUTY MILITARY SERVCE MEMBERS WITH TWO SOUTH CAROLINA RESIDENCES
DUE TO DUTY STATION CHANGE
  1. Fulfill (1) REQUIREMENTS FOR ACTIVE DUTY MILITARY SPECIAL ASSESSMENT and (2) APPLICATION FOR SPECIAL ASSESSMENT.
  2. The first South Carolina residence must be actively listed for sale within 30 days of purchasing the second South Carolina residence.
  3. Proof of first residence’s active listing and copy of second residence’s deed must be submitted with the active duty special assessment application.
  4. The exemption can only be granted for the first South Carolina residence for no more than 2 tax years.
  5. The first South Carolina residence must remain actively listed for sale in order to retain special assessment.
  6. Proof of continuing active listing must be submitted with the active duty military special assessment application annually.
SPECIAL FOUR PERCENT RATIO FOR CERTAIN MEMBERS OF THE ARMED FORCES Section 12-43-220(c)(2)(v) of the 1976 Code is amended, signed and approved March 13th, 2014.
MILITARY ID PHOTOCOPY “...Examples of authorized photocopying include photocopying of DoD ID cards to facilitate medical care processing, check cashing, voting, tax matters, compliance with appendix 501 of title 50, U.C.C (also known as “The Service Member’s Civil Relief Act”) (Reference (v)), or administering other military-related benefits to eligible beneficiaries…” Department of Defense Instruction 1000.13 January 23, 2014 Enclosure 3, 2.a.

Signature:
Email: *

FILING THIS APPLICATION DOES NOT ALLOW YOU TO DELAY PAYING TAXES THAT HAVE BEEN BILLED
TAXES ARE DUE BY THE DATE ON THE BILL (Usually January 15th) PENALTIES AND INTEREST CANNOT BE WAIVED IF THE PAYMENT IS LATE