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South Carolina Program Eligibility

Property Tax-Aide features the Homestead Exemption for Seniors and the Legal Residence Exemption

The information on this page is updated as new information becomes available by the relevant tax agencies.

Homestead Exemption for Seniors

The Homestead is a complete exemption of taxes on the first $50,000 in fair market value of the legal residence for homeowners over 65, totally and permanently disabled, or legally blind.

Application Deadline

  • Applications must be filed with local tax authority no later than July 15 in order to receive the benefit for that year. Some counties may accept applications all year around. Contact your county assessor to see if this applies in your area.
  • Some counties allow electronic filing.
  • You do not have to apply annually unless there is a change such as death of eligible owner, change in the deed, rental of home, remarriage of surviving spouse, change in disability status.

Legal Residence Exemption

Additional savings are available for those who have filed for the legal residence exemption. A taxpayer may receive the 4% assessment ratio, rather than 6%, on the property that is the taxpayer’s legal residence.

Application Deadline

  • To be filed after the deed of the property has been recorded. Application made before the first penalty date for the payment for the tax years for which the owner first claims eligibility.
  • Once the application for legal residence has been approved, no further application is necessary while the property continues to meet the eligibility requirements.
  • Claims for exemptions must be received within 2 years from the date taxes were paid.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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