Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
South Carolina
You may be eligible to receive money back
South Carolina Program Overview
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.
Eligibility
- To qualify, the homeowner must have been a legal resident of South Carolina for at least one year, on or before December 31 of the year prior to the exemption, and have been approved for the 4 percent primary residence assessment ratio.
- The applicant must be at least 65 of age. If you own real estate jointly with a spouse only one is required to be 65 years of age.
- The program is also available for totally and permanently disabled, legally blind, or surviving spouse of a resident who was eligible for the exemption and died.
- You cannot have applied for a homestead exemption in another county or state.
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.
Required Documentation
- If applying based on age, copies of birth certificate or South Carolina Driver’s License, Medicaid card or Medicare card is required.
- Proof of disability includes documentation from state or federal agency.
- Proof of blindness includes certification from an ophthalmologist registered with the South Carolina Commission for the Blind.
Resources & How to Apply
Apply:
Homestead Exemptions are claimed through your County Auditor. Contact the County Auditor’s Office in your county for application information and assistance.
More information:
Visit the SC Dept of Revenue Homestead Exemption webpage.
Questions:
Direct questions to your county auditor/assessor. Look up your county official or find contact information for your county auditor.
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.
Eligibility
- The property owner must have owned and occupied the home as their legal residence.
- The owner occupying that address for some period during the applicable tax year.
- Only an owner-occupant is eligible to apply for the 4% special assessment.
- The exemption generally applies to the home and up to 5 contiguous acres.
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.
Required Documentation
At minimum, be prepared to provide:
- SC Driver’s License/I.D. Card
- SC Vehicle Registration (Voter Registration if no vehicles)
- SC 1040 Individual Income Tax Return
Other documentation as applicable:
- PCS, LES, and Military I.D. (both spouses)
- Complete Executed Trust Document
- Divorce decree/Separation Agreement/Death Cert
Resources & How to Apply
Apply:
Legal Residence Exemptions are claimed through the county assessor’s office where the property is located. Contact the County Assessor’s Office in your county for application information and assistance.
Questions:
Direct questions to your county assessor. Look up your county official.
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
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.