The Homestead Exemption Act
In 1972, the General Assembly passed the Homestead Exemption Law which provided property tax relief for South Carolinians age sixty-five, blind or disabled. The program exempts the first $50,000 of the value of your home.
Do I qualify for the Homestead Exemption?
You may qualify if you are one of the following:
Age 65 on or before December 31, preceding the tax year in which you wish to claim the exemption.
Certified totally and permanently disabled by a State or Federal agency, as of December 31, preceding the tax year in which you wish to claim the exemption.
Legally blind as of December 31, preceding the tax year in which you wish to claim the exemption.
The surviving spouse of a qualifying applicant
Applicants MUST also be:
How do I apply for the Homestead Exemption?
You must apply for the Homestead Exemption at your County Auditor’s Office. If you are unable to go to the Auditor’s Office, you may authorize someone to make the application for you.
What documents do I need?
Note: DL or ID MUST have correct address.
Proof of Age such as Birth Certificate, Medicare Card, and/or SC Driver’s License.
If you are applying because of disability or blindness, you must submit your certification indicating the original award date from the State or Federal agency that had authority to make the declaration.
Do I need to reapply annually?
No, the only reason for reapplication is as follows:
- Death of eligible owner (surviving spouse must reapply)
- Change in the deed to your home
- If you move to a new home
- Change in disability status
- Rental of your home
- Remarriage of surviving spouse
For additional information please contact the Auditor’s Office at 864-260-4027.