ATI 25% Property Tax Exemption in SC

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Anyone familiar with South Carolina’s ATI Tax Exemption on properties assessed at 6%? Curious if anyone who owns MHPs in that state has been able to use this successfully. By my understanding, MHPs qualify. See below from state guidelines:

“South Carolina law provides a partial exemption from taxation of up to 25% of an “ATI fair market value” as a result of Assessable Transfer of Interest. The exemption allowed results in a “taxable value” of 75% of the ‘ATI fair market value’ or the previous fair market value, whichever is greater.”

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Hello. I own a 5-unit in Columbia, which includes some mobiles. I tried to apply for the 25% ATI exemption and was declined. I think I might have waited too long (post- transfer and purchase).

Subsequently, I applied later for the appeal of assessment (as my annual taxes are a staggering $4500), and was declined. Letter said property doesn’t qualify. To be fair, for that geographic area, my taxes probably should be closer to $3,500.