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A boat or watercraft that:
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Property owners can apply for the SC Tax Relief/Legal Residence Discount for their one legal residence in the state of South Carolina. This means that the qualifying property’s market value would be assessed at a ratio of 4% rather than 6% to obtain the property’s assessment (assessed value) for tax purposes.
Even on a "home place" some of the property may not qualify, for example:
You can look at the information in the upper right hand of your tax bill to see whether the billed property has Legal Residence. The property tax notice you received will have an assessment of 4% on the owner occupied line of the tax notice.
The Assessor’s Office has the forms that you can pick up, fill out and submit through their office; for more information, contact the Assessor’s Office.
A motor home that:
A trailer (camper) that is pulled by a motor vehicle that: