South Carolina filing research

Richland County homestead deadline

Form
County legal residence application
Filing office
County assessor
Assessment / pay year
2026 / 2027
Modeled channels
paper, mail, in person, portal
Draft research page. This jurisdiction is not active. The rule pack and public language still require source, counsel, and local-procedure approval.
Rule pack
sc-legal-residence-draft-2026-07-14
Cycle
sc-assessment-2026-pay-2027
Public status
Not active

What the current sources say

deadline

Apply under the current county procedure; assessor must confirm tax-year and refund timing. S1

eligibility

Eligibility depends on owner-provided occupancy and ownership facts plus the county's determination; the record indicator alone is not an eligibility decision. S1

calculation

The current draft rule model compares a 6% assessment ratio with a 4% legal-residence ratio. S1

Questions that still require confirmation

  • school operations exemption effect
  • county specific application requirements
  • partial ownership or trust treatment

Sources