Don’t Miss the Legal Residence Deadline in Horry County

Buying in Market Common and planning to live there full time? You could save a lot on property taxes by claiming South Carolina’s legal residence, but only if you file on time. The rules can feel confusing, especially if you just moved or own another home. This guide shows you what legal residence means, the deadlines that matter in Horry County, how to apply, and what to do if you miss a date. Let’s dive in.

What legal residence means in Horry County

In South Carolina, claiming a home as your legal residence means it is your primary home for tax purposes. When approved, your property is assessed at 4 percent of fair market value instead of the 6 percent rate used for non‑primary homes. In Horry County, qualifying for the 4 percent ratio can also include a school‑operation tax credit on your bill. You can review these rules in the county’s Guide to Assessment.

Deadlines you cannot miss

The official filing rule

State regulation and Horry County guidance require you to apply for the 4 percent assessment before the first penalty date for taxes for that year. Historically, that first penalty date in Horry County has been January 15. If you do not file and get approved in time, your property is billed at 6 percent for that tax year. See the county’s description in the Guide to Assessment.

2025 notice for recent buyers

For 2025, Horry County published a notice telling recent buyers to apply by May 31, 2025 so the 4 percent rate appears on 2025 bills. This is a practical, year‑specific guideline aimed at new owners. Read the county’s public notice: applications for legal residence due May 31.

Practical advice for Market Common owners

• Apply as soon as you move in and make the home your primary residence.
• Confirm the current year’s filing date with the Horry County Assessor’s Office at (843) 915-5040.
• Keep proof of when you applied and any confirmations you receive.

How to apply in Horry County

Use the county’s application

File your Legal Residence Application through the Horry County Assessor. You can find the application and submission options on the Assessor’s Forms page. The county provides an online portal and accepts supporting documents by mail, email, or fax.

Documents you will need

Use the county’s checklist to prepare your packet. Common items include:

• South Carolina driver’s license or state ID for all owner occupants with the Market Common address
• South Carolina vehicle registrations showing the same address
• State and federal tax returns or SSA‑1099 showing SC residency, when applicable
• If relevant: trust or LLC documents, divorce or separation papers, and proof that you do not receive exemptions on any other home

Download the county’s Legal Residence Documents Checklist to make sure you include everything.

Tips to avoid delays

• Make sure your ID and vehicle registrations show the Market Common address before you file.
• If you own another home, include proof that no residency benefits are claimed there.
• Submit what you have now. The county can accept missing items later, but incomplete filings can slow approval.
• Keep copies of all documents and your submission receipt or timestamp.

What happens if you miss it

If you do not apply and get approved for the tax year, the county bills your property at the 6 percent assessment ratio for that year. The state rule is clear that the application must be filed before the first penalty date for the tax year you want the 4 percent to apply. You can review the regulation on legal residence timing in the South Carolina Code of Regulations.

If you were billed at 6 percent, contact the Horry County Assessor right away to ask about your options. You may be able to correct administrative errors through the county’s appeal process or secure the 4 percent for the next tax year. The Guide to Assessment explains who handles legal residence and how appeals work.

Quick checklist for Market Common buyers

• Move in and make the home your primary residence.
• Update your SC driver’s license and vehicle registrations to the Market Common address.
• Gather your SC tax return or SSA‑1099, settlement statement, and any trust or LLC documents.
• File your application through the Assessor’s Forms page.
• Confirm the current year’s deadline with the Assessor’s Office at (843) 915-5040.
• Save proof of filing and follow up until you have written approval.

City of Myrtle Beach addresses

If your Market Common home is inside the City of Myrtle Beach, the legal residence application still goes through Horry County. City taxes appear on the same property tax bill, but the county assessor handles your legal residence status. If you are a recent buyer, see the county’s May 31 guidance for 2025, and always verify the current year’s deadlines with the assessor.

Ready to make your Market Common move smooth and tax smart? If you are buying or relocating, reach out to Nick Paolozzi for neighborhood guidance, closing prep tips, and a simple plan to hit every deadline.

FAQs

What is South Carolina’s legal residence for property taxes?

• It is the designation for your primary home that qualifies you for a 4 percent assessment ratio instead of 6 percent, as outlined in Horry County’s Guide to Assessment.

When is the legal residence deadline in Horry County?

• You must apply before the first penalty date for that tax year, and the county has also issued a 2025 notice advising recent buyers to apply by May 31, 2025 for that billing cycle.

How do I apply for legal residence in Horry County?

• File through the Assessor’s Office using the county’s application on the Assessor’s Forms page, and submit required documents as listed on the county checklist.

What documents prove my Market Common home is my primary residence?

• SC driver’s license or state ID and vehicle registrations with your Market Common address, plus SC tax returns or SSA‑1099 and other items from the county’s documents checklist.

What if I own another home outside South Carolina?

• You can only claim one legal residence, so you must show you are domiciled in South Carolina and that you do not receive residency benefits on the other property, per the county’s checklist.