If you moved to Horry County in the last year, you must apply to receive the primary residence tax rate. The application must be turned in by May 31st, 2025 to ensure your upcoming property tax bill will be at the residential (4%) rate.
"Legal Residence' is a statewide special tax assessment for those who own and live in a home full-time in South Carolina. It specifically applies to the property you use as your primary residence. To access the Legal Residence application, visit HorryCountySC.gov or click here!