South Carolina Property Tax Relief: Exemptions & How to File
South Carolina has 6 main property tax relief programs, administered through your County Auditor (Homestead Exemption) and County Assessor (4% legal residence ratio); veteran/disability exemptions filed with the SC Department of Revenue. Filing is free.
Biggest benefit
Total exemption from property tax on the dwelling home and lot (not exceeding five acres), plus exemption on up to two private passenger vehicles
Earliest common deadline
July 15
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Auditor (Homestead Exemption) and County Assessor (4% legal residence ratio); veteran/disability exemptions filed with the SC Department of Revenue. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Auditor (Homestead Exemption) and County Assessor (4% legal residence ratio); veteran/disability exemptions filed with the SC Department of Revenue directly using the phone number on your tax bill.
South Carolina property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Homestead Exemption (Age 65+, Disabled, or Blind)Homestead | Exempts the first $50,000 of the fair market value of the dwelling place from county, municipal, and school property taxes | Age 65+ · Alternatively qualifies if totally and permanently disabled (unable to perform substantial gainful work due to a medically determinable impairment expected to last 12+ months or result in death, as certified by a state or federal agency) or legally blind as defined in SC Code Section 43-25-20 · Must have been a resident of South Carolina for at least one year and hold fee simple or life estate title to the dwelling as legal residence, occupied as of December 31 preceding the tax year | July 15 | Official source ↗S.C. Code Ann. § 12-37-250Homestead Exemption Application (filed with County Auditor) |
| 4% Legal Residence (Owner-Occupied) Special Assessment RatioHomestead | Reduces the assessment ratio on an owner-occupied legal residence from 6% to 4% of fair market value; also confers exemption from school operating millage under SC Code Section 12-37-251 | Owner must actually own and occupy the residence as their legal residence and be domiciled at that address for some period during the applicable tax year; applies to the legal residence and up to five acres contiguous thereto owned in fee or by life estate | Deadline varies — confirm locally | Official source ↗S.C. Code Ann. § 12-43-220(c)Legal Residence Special Assessment (4%) Application (filed with County Assessor) |
| Totally Disabled Veteran Property Tax ExemptionVeteran | Total exemption from property tax on the dwelling home and lot (not exceeding five acres), plus exemption on up to two private passenger vehicles | Veteran must be permanently and totally disabled from a service-connected disability, certified by a statement from the county veterans service officer or the U.S. Department of Veterans Affairs · Property must be owned in fee or jointly with a spouse, serve as the veteran's legal residence where the veteran resides, and receive the 4% legal residence classification from the county | Deadline varies — confirm locally | Official source ↗S.C. Code Ann. § 12-37-220Form PT-401-I, Property Exemption Application for Individuals ↗ |
| Surviving Spouse of Disabled Veteran ExemptionVeteran | Continuation of the veteran's real property exemption on the dwelling home and lot | Based on the deceased veteran's qualifying service-connected total and permanent disability exemption · Spouse must remain unmarried, reside in the dwelling, and acquire complete fee simple title or a life estate in the dwelling | Deadline varies — confirm locally | Official source ↗S.C. Code Ann. § 12-37-220Form PT-401-I, Property Exemption Application for Individuals ↗ |
| Paraplegic / Hemiplegic Disability ExemptionDisability | Total exemption from property tax on the dwelling house in which the person resides and a lot not exceeding one acre | Paraplegia or hemiplegia, or partial paralysis of comparable severity from Parkinson's Disease, Multiple Sclerosis, or ALS · Must own and occupy the dwelling as the person's residence; exemption limited to the dwelling and a lot not exceeding one acre | Deadline varies — confirm locally | Official source ↗S.C. Code Ann. § 12-37-220Form PT-401-I, Property Exemption Application for Individuals ↗ |
| Medal of Honor Recipient / Former POW ExemptionVeteran | Total exemption from property tax on the dwelling and lot (not exceeding one acre), plus exemption on up to two private passenger vehicles | Dwelling must be owned and occupied by a Medal of Honor recipient or a member or former member of the armed forces who was a prisoner of war | Deadline varies — confirm locally | Official source ↗S.C. Code Ann. § 12-37-220Form PT-401-I, Property Exemption Application for Individuals ↗ |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
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South Carolina property tax relief FAQ
What property tax exemptions are available in South Carolina?
South Carolina offers 6 main property tax relief programs: Homestead Exemption (Age 65+, Disabled, or Blind), 4% Legal Residence (Owner-Occupied) Special Assessment Ratio, Totally Disabled Veteran Property Tax Exemption, Surviving Spouse of Disabled Veteran Exemption, Paraplegic / Hemiplegic Disability Exemption, Medal of Honor Recipient / Former POW Exemption. Each is administered through your County Auditor (Homestead Exemption) and County Assessor (4% legal residence ratio); veteran/disability exemptions filed with the SC Department of Revenue.
How do I apply for a property tax exemption in South Carolina?
You apply through your County Auditor (Homestead Exemption) and County Assessor (4% legal residence ratio); veteran/disability exemptions filed with the SC Department of Revenue — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a South Carolina property tax exemption free?
Yes. Filing is always free through your County Auditor (Homestead Exemption) and County Assessor (4% legal residence ratio); veteran/disability exemptions filed with the SC Department of Revenue. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare South Carolina to other states by relief type
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