Oakley v. Beaufort County Assessor

Syllabus

This case concerns the four percent assessment for owner occupied residential property, commonly called the homestead exemption. J. Annette Oakley appeals the Administrative Law Court's (the ALC's) order granting the Beaufort County Assessor's motion for summary judgment. The ALC held Oakley does not qualify for the homestead exemption because her husband resides in Tennessee. We agree and affirm.