Report Potential Legal Residence Fraud

Fraud involving the Legal Residence Special Assessment—the 4% assessment ratio—is a serious matter that affects taxpayers throughout Horry County. This special assessment is intended for property owners who occupy the property as their primary residence and have established South Carolina as their permanent legal residence.

If you believe someone is receiving the 4% legal residence assessment on property that is not being used as the owner’s primary residence—or that is rented, vacant, or used for commercial purposes—we encourage you to report the matter to the Horry County Assessor’s Office.

Submit an online report: [Report Potential Legal Residence Fraud](INSERT ONLINE FORM LINK)

You may also contact our office using one of the following methods:

Email:

Telephone: 843-915-5040

Please note that a property’s ownership and qualification status as of December 31 generally determine its assessment status for the following tax year. Therefore, if a property receiving the 4% assessment is sold during the year, the assessment may remain in effect for the remainder of that tax year and be removed for the following tax year.