Homestead Exemption Application

The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind. 

 

In 2007, legislation was passed that completely exempts school operating taxes for all owner occupied legal residences that qualify under SC Code of Laws Section 12-43-220(c). The Homestead Exemption credit continues to exempt all the remaining taxes for the first $50,000 of value for all purposes except for school operating taxes (which are already exempted by the 2007 legislation described above). 

 

If you think you may qualify for the Homestead Exemption, read the general information below and submit your Homestead Application Online.

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.

Edit Form

Qualification for Application?

Age 65 or older

Disabled by a qualifying agency

Legally blind

Primary Owner (First, Middle, Last)*

Street Address*

City*

Zip Code*

Date of Birth (Primary Owner)*

Last Four - SSN (Primary Owner)*

Telephone Number*

Shared Ownership*?

Yes

No

Number of Owners*

Secondary Owner (First, Middle, Last)

Relationship of Secondary Owner to Primary Owner?

Date of Birth (Secondary Owner)

Last Four - SSN (Secondary Owner)

Type of Residence?

Permanent Residence

Beneficiary/Trust

Mobile Home

When did you move to the State of South Carolina?*

Upload copies of Drivers License, Medicare Card, Social Security Awards Letter, Etc.*?

Email Address

By signing, I certify that the above information is correct*?