How to Lower Your Property Taxes in Beaufort & Jasper Counties: The 4% Legal Residence Exemption

by Dan Anton

If you live in Beaufort County or Jasper County, South Carolina, and your home is your primary residence, there’s an important step you can take to reduce your annual property taxes: applying for the Legal Residence Exemption, also known as the 4% Special Assessment Ratio.

This exemption is specifically for owner-occupied, primary residences and can significantly lower your tax bill compared to the 6% rate applied to second homes, vacation homes, or investment properties.

Why Apply?

Without this exemption, your property is taxed at 6% — the rate reserved for non-primary residences. Once your application is approved, your tax rate is reduced to 4%, which can result in thousands of dollars in annual savings depending on your home’s value.

How to Apply in Beaufort County

In Beaufort County, the process is simple and can be completed online or in person.

🔗 [Beaufort County Legal Residence Application Link]

You may also apply in person at one of the Assessor’s Offices in Beaufort, Bluffton, or Hilton Head Island.

Minimum Required Documents:

South Carolina Driver’s License or ID Card (with your home’s address)
South Carolina Vehicle Registration
South Carolina 1040 Individual Income Tax Return

Other Documents (if applicable):

Military: PCS Orders, LES, Military IDs (both spouses, if applicable)
Trusts: Executed Trust Documents
Divorce/Separation: Divorce Decree or Separation Agreement
Death Certificate

If you cannot upload documents online, you may submit a paper application with copies of your supporting documentation.

How to Apply in Jasper County

The process in Jasper County is slightly different. You’ll need to complete a Legal Residence Application and file it directly with the Jasper County Assessor’s Office in Ridgeland. [Link for Application 2025]

Address for Filing In-Person or By Mail:
Jasper County Assessor’s Office
358 Third Avenue
Ridgeland, SC 29936

Required Documents for the 4% Special Assessment Ratio (for both you and your spouse):

✅ Copy of South Carolina Vehicle Registration
✅ Copy of South Carolina Voter Registration
✅ Copy of South Carolina Driver’s License or ID Card
✅ Copy of the most recently filed South Carolina Income Tax Return
✅ Copy of Trust Agreement (if property is held in a trust)
✅ For Military: PCS Orders and Military/Spouse ID

Jasper County requires both spouses to provide these documents, even if only one spouse is listed on the deed.

Important Tax Timeline Reminder

Beaufort County property tax bills are typically issued around November 1st, with payment due by January 15th.
Jasper County tax bills follow a similar schedule.

Keep in mind: counties back-bill for the full calendar year. If you purchased your home this year, you likely received a credit from the seller at closing for their share of the taxes. When your bill arrives, it will show the full amount due.

Final Thoughts

Taking the time to file for the Legal Residence Exemption ensures you’re not overpaying on your property taxes. Whether you’re in Beaufort or Jasper County, this is one of the simplest ways to protect your finances as a homeowner.

If you’re unsure whether you’ve filed or need help with the process, don’t hesitate to reach out — I’m happy to help point you in the right direction.