Ex: M900xx-xx-xx (Mobile home accounts begin with M900)
Ex: Rxxxxx-xx-xx (All other real estate begins with R)
What is the definition of Legal Residence? For property tax purposes the term "Legal Residence" shall mean the permanent home or dwelling place owned by a person and occupied by the owner thereof. It shall be the place
where he intends to remain permanently for an indefinite time even though he may temporarily be living at another location. However, the same shall not include a residence maintained principally for vacation or recreational
purposes. (South Carolina Tax Commission Regulation 117-122)
For any questions call the Richland County Assessor’s Office at 803-576-2640