4% LR APPLICATION: Application - Legal Residence Appl (2012)
4% AGRICULTURAL APPLICATION: Application - Agricultural Discount
Dorchester County to Conduct Legal Residence Exemption
Compliance Audit with TMA and LexisNexis® Risk Solutions
St. George, SC – June 29, 2012-Dorchester County has contracted with Tax Management Associates, Inc. (TMA) and LexisNexis® Risk Solutions to audit legal residence exemptions being granted to taxpayers in the county. The goal of the program is to recover lost property tax revenue by discovering and collecting on improperly claimed exemptions. Money collected due to this audit will benefit the school districts, cities, towns, fire departments, libraries, county and other taxing entities that need these revenues to provide essential services to our citizens.
In South Carolina, taxpayers are eligible for a legal residence exemption only on their primary residence. Occasionally, however, taxpayers mistakenly or fraudulently claim exemptions on properties that do not qualify, including vacation homes, multiple homes, or other properties in which the owner does not primarily live.
To conduct the audit, the companies will obtain a list of all exemptions currently being granted in the county. TMA will compare this list to LexisNexis’ extensive public records database to identify likely cases of improper or fraudulently claimed exemptions, including exemptions granted to deceased individuals, individuals receiving multiple exemptions, and individuals claiming a property that is not their primary residence. TMA will investigate these cases and then recommend accounts for collection by the county.
LexisNexis and TMA will begin the program in July 2012. The program will be paid for with a percentage of the revenue recovered.
For more information, please visit LexisNexis at www.lexisnexis.com/government and TMA at www.tma1.com. The Legal Residence Audit Center’s toll free number is 1-888-640-5506 or you may email firstname.lastname@example.org.
The Assessor's Office is responsible for the assignment of values to all real estate properties and mobile homes; not the tax amounts.
What This Office Does
- Appraise Real Property & Manufactured (Mobile) Homes for tax purposes
- Conduct County Wide Reassessment every 5 years as required by the Department of Revenue
- Accept & process appeals of values generated by this office
- Transfer ownership of real property through recorded deeds
- Maintain property boundary lines using recorded information for visual representation of each parcel of land through GIS mapping procedures
- Process 4% Legal Residence Properties
- Provide property record cards (Shows sketch of buildings & other related information)
- Provide aerial & tax maps for sale upon request
- Measure & appraise new construction for tax purposes
- Maintain & process Multiple Lot Discount applications for developers owning 10 or more lots in a homogenous neighborhood
- Provide actual & potential rollback tax information
- Change mailing addresses for real property & mobile home owners as requested
- Estimate property tax amounts
- Issue Moving/Name Transfer permits
- Issue new Decals for Mobile Homes
- Represents the County in real property & mobile home value appeals to the Board of Assessment Appeals
- Maintains GIS Mapping Web Site with property information
This Office Does NOT
- Give legal advice
- Research real property for legal claim
- Have tax or other information on vehicles, boats, motors, or other person property (See Auditor)
- Accept payments for County property taxes (See Treasurer)
- Assign site addresses
- Grant exemptions for real property (See Department of Revenue)
- Give information on delinquent taxes
- Set or change fees (i.e. Solid Waste Users Fee (SWUF), Storm Water Waste Management Fee (STWMF))
- Assess manufacturing or utility properties
Dates & Deadlines
- Multi Lot Discount Forms (May 1st of Any Tax Year)
- Agricultural Discount Forms (Jan 15th For the Previous Year)
Important Forms & Documents