General Information
In 1972, the General Assembly passed the Homestead Exemption Law, which provided
property tax relief for South Carolinians age sixty-five, the blind, or disabled.
Since that time, the Comptroller General's Office has reimbursed over 545 million
dollars for property tax relief through this worthy program.
How the Homestead Exemption Program can reduce your bill
|
|
Example without Homestead |
With Homestead |
|
Value Of Home |
$62,500 |
$62,500 |
|
Less Homestead Exemption |
N/A |
- $50,000 |
|
New Value Of Home |
$62,500 |
$12,500 |
|
Multiplied by 4% |
$2,500 |
$500 |
|
Multiplied by Millage |
x 0.100 |
x 0.100 |
|
Total Taxes |
$250.00 |
$50.00 |
|
Please note: This guide is provided as a general
information tool and does not attempt to cover the entire Homestead Exemption law.
Your County Auditor and The Comptroller General's Office will be happy to assist
you with further questions.
How do I Qualify?
If you are . . .
- age 65 on or before December 31, preceding the tax year in which you wish to claim
the exemption; OR
- certified totally and permanently disabled by a State or Federal agency; OR
- legally blind; OR
- the surviving spouse of a person who was 65 years of age, legally blind, or permanently
disabled at the time of his or her death; AND
- a legal resident of South Carolina for at least one year on or before December 31
of the year prior to the exemption; AND
- hold fee simple title or partial title to your house, mobile home, or life estate
on or before December 31 of the year prior to the exemption
Where do I apply?
You must apply for the Homestead Exemption at the County Auditor's office. If you
are unable to go to the Auditor's office, you may authorize someone to apply for
you. Contact the County Auditor's office for details.
What documents do I need?
You will need to provide proof of your eligibility. If you are applying due to age,
bring your birth certificate, Medicaid card, Medicare card, or driver's license.
If you are applying because of disability or blindness, bring certification from
a State or Federal agency. This agency must have the proper authority to make this
certification.
Do I need to re-apply annually?
No. The only reason for re-application is in the event that you move to a new home.
However, any changes which may affect your eligibility should be reported to your
County Auditor immediately. You need to reapply for the following reasons:
- change in disability status
- rental of your home
- remarriage of surviving spouse
- death of the eligible owner (requires reapplication by the surviving spouse) if
not jointly owned.
Assistance
The South Carolina Joint Legislative Committee on Aging assists the senior community
with problems and introduces legislation to correct inequities in the law.
Joint Legislative Committee on Aging
Post Office Box 11867
Columbia, South Carolina 29211
Telephone: (843) 734-2995
In addition to the Homestead Exemption Program, there are other services and programs
available to qualified individuals. To find out more, contact:
Department of Health and Human Services Office of Aging
Post Office Box 8206
Columbia, South Carolina 29202
Telephone: (843) 253-6100
The Homestead Exemption Program is administered at the State level by the Comptroller
General.
South Carolina Comptroller General
Local Government Division
Post Office Box 11228
Columbia, South Carolina 28211
Telephone: (843) 734-2137
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