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Report Legal Residence Exemption
The Legal Residence Exemption should only be claimed on the property you live in and occupy per the South Carolina Code of Laws (Title 12, Section 43). This exemption should only be claimed on one residence. If you know of a property that is Vacant or being Rented, you may complete the below information and it will be sent to the Assessor’s Department anonymously. We will check the reported property and change the taxing ratio if necessary.

1. Is the property you are reporting a Rental or Vacant?*
2. How long has the property been a Rental or Vacant?

3. What is the address of the property?
4. If known, what is the TMS #?

5. Is there any other useful information that you can give to support this claim?

For laws pertaining to this matter, please refer to the SC Department of Revenue Taxation Laws (Title 12, Section 43) at
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