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Home / Courts / S.C. Court of Appeals / Taxation – Real Property – Assessable Transfer of Interest Exemption – Timing (access required)

Taxation – Real Property – Assessable Transfer of Interest Exemption – Timing (access required)

When an assessable (i.e., appraisal-triggering) transfer of interest, or ATI, in real property occurs, our property tax statutes provide for an ATI exemption. Reading the relevant statutes together, a taxpayer who purchases qualifying property before an implementation year may claim the ATI exemption by January 31 of the implementation year or may also use the ...

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