South Carolina Court of Appeals Finds H-1B Visa Holder Qualified for Special Property Tax Assessment

The South Carolina Court of Appeals Feb. 16 affirmed the Administrative Law Court’s decision finding Taxpayer, an H-1B visa holder, qualified for a special 4 percent property tax assessment. The Florence County Tax Assessor appealed, contending the administrative court erred in holding Taxpayer eligible for the special assessment and that her status was other than that of a non-immigrant worker visa under the federal Immigration Naturalization Act. The appeals court noted: 1) taxpayers must own and occupy a property as their legal residence and be domiciled at that address for some period during an applicable tax year to qualify for ...