Homestead Exemption Application
What is the Homestead Exemption benefit?
Who Qualifies for the Homestead Exemption?
To qualify for the Homestead Exemption statements 1, 2 and 3 must be true.
1. You hold complete fee simple title to your primary legal residence or life estate to your primary legal residence or you are the beneficiary of a trust that holds title to your primary legal residence.
2. As of December 31 preceding the tax year of the exemption, you were a legal resident of South Carolina for one calendar year
3. As of December 31 preceding the tax year of the exemption, you must be one of the following:
A. 65 years of age, or
B. declared totally and permanently disabled by a state or federal agency having the authority to
make such a declaration, or
C. legally blind as certified by a licensed ophthalmologist.