Homestead Exemption Application

What is the Homestead Exemption benefit?

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.