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|
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
PO Box 11867
Columbia, SC 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
PO Box 8206
Columbia, SC 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
PO Box 11228
Columbia, SC 28211
Telephone: (843) 734-2137
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 (Partial ownership may effect the total amount of 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?
If applying due to age, must have a copy of driver's license or ID card for ANYONE listed on the deed. If applying due to Social Security Disability, must have Social Security awards letter showing the date Social Security was awarded OR Medicare card, along with driver's license or identification card. If applying due to SC State Disability, must bring in proof of disability from the granting agency, along with driver's license or ID card.
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.