Mead v. Beaufort County Assessor

KONDUROS, J.:

In this appeal from the administrative law court (ALC), the Beaufort County Assessor appeals the ALC’s reversal of the Assessor’s determination Frank Mead, III was not eligible for the homestead exemption in 2011 because for over fourteen days that year he rented out the home he owned. The Assessor contends the ALC erred in finding the primary residence classification and homestead exemption are unrelated. We affirm as modified.

FACTS/PROCEDURAL HISTORY

Mead was born in 1939 and turned sixty-five years old in 2004. Mead owns one home, which is located on Hilton Head Island, South…