Residency rules, sticky taxes, and first-year steps (2026)
2026.1 Edition · Revised 2026-07-25 · DomusDay Research
The move changes the rate; the record decides whether it sticks. Georgia keeps taxing until domicile actually changes, and its 183-day statutory test stays live while any Georgia abode is maintained. Below: what follows leavers, and the South Carolina steps that build the record.
An owner-occupied legal residence is assessed at 4% of fair market value instead of 6%. The county assessor application certifies, under penalty of perjury, domicile at the property and no legal residence claim in any other jurisdiction — a dated filing that points wherever it is made.
Source ↗Act 110 of 2026 replaced the phase-down (6.2% for 2024, 6% for 2025) with two rates beginning in 2026: 1.99% on taxable income under $30,000 and 5.21% above, plus further reductions conditional on revenue projections.
Source ↗Under §12-8-580 the buyer withholds from a nonresident seller's proceeds — for individuals, the top marginal rate for the year of sale applied to the gain on the I-290 affidavit (amount realized without one). A prepayment credited on the return, not an added tax.
Source ↗South Carolina is the easy half. Georgia decides whether the move counts, and it decides on evidence — the two tests below stay live until the record closes them out.
The full rules, the audit program, and every source: the complete Leaving Georgia guide →
Top-bracket rates differ by 0.22%: Georgia at 4.99%, South Carolina at 5.21% — an illustration at the top marginal rate, not an effective-rate calculation.
The first weeks in South Carolina matter more than they look: each step below produces a dated document, and dated documents are what answer a Georgia examiner years later. Do them early and the record starts on your side of the timeline.
The SCDMV requires new residents to apply for a South Carolina license or ID within 45 days of moving to the state — with proof of identity, Social Security number, and proof of a current physical South Carolina address dated within nine months (two proofs for a REAL ID).
Source ↗The SCDMV allows 45 days to transfer an out-of-state vehicle registration to South Carolina.
Source ↗South Carolina has no length-of-residency requirement to register; registration at least 30 days before an election is the condition for voting in it (mail applications postmarked at least 30 days prior).
Source ↗The 4% legal residence assessment ratio (SC Code §12-43-220(c)) applies to an owner-occupied legal residence, versus 6% otherwise — roughly halving the assessment. The application, filed with the county assessor before the first penalty date for the year first claimed, certifies under penalty of perjury that the owner is domiciled at the property and that no household member claims legal residence elsewhere, with proof including the most recent South Carolina return and South Carolina vehicle registrations.
Source ↗The Homestead Exemption is a complete exemption of taxes on the first $50,000 in fair market value of the legal residence for homeowners over age 65, totally and permanently disabled, or legally blind — county-administered, and separate from the 4% ratio.
Source ↗Registration involves certifying liability coverage from an insurer licensed in South Carolina; SC Code §38-77-140 sets the minimums at $25,000 bodily injury per person, $50,000 per accident, and $25,000 property damage (25/50/25).
Source ↗South Carolina allows a retirement income deduction of up to $3,000 annually before age 65 and up to $10,000 from age 65, plus a separate age-65 deduction of up to $15,000 against any South Carolina income (reduced by the retirement deduction claimed). Military retirement pay, Social Security, and railroad retirement are exempt.
Source ↗Professional licenses and professional service providers are enumerated factors in the SCDOR's domicile guide — new South Carolina relationships create dated arrival-side records.
Source ↗Civic ties, religious affiliation, social memberships, and library cards are enumerated factors — South Carolina participation is dated evidence of the new center of life.
Source ↗The arrival year is a part-year year: the SCDOR treats the first year as part-year residency, filed on the SC1040 either as a full-year resident or as a nonresident with Schedule NR prorating deductions.
Source ↗Everything South Carolina asks of a new resident, on its own plate: the Moving to South Carolina guide →
Every rule on this page traces to a statute, regulation, or agency publication, listed in full on each state's own plate.
183 days or part-days, in the aggregate, of the 365 days immediately preceding income tax day — a rolling window rather than a calendar-year count, with no requirement that a dwelling be maintained. Legal residents of Georgia on income tax day are residents regardless of the count.
Form 500 — the same return for every status. Part-year residents and nonresidents complete Schedule 3 to determine Georgia taxable income, and nonresidents mark residency code 3 on the form.
2026.1 Edition · Revised 2026-07-25 · DomusDay Research