AARP Foundation

Find Property Tax Relief in Your State

Take the first step toward checking your eligibility to apply for property tax relief programs in your state.

Select your state to learn more about available programs and how to apply. The resources on this page are updated as new information becomes available.

South Carolina Program Overview

Looking for property tax relief in South Carolina? There are two main ways to apply for property tax relief:

  • Homestead Exemption for Seniors
  • Legal Residence Exemption

Property Tax-Aide features the Homestead Exemption for Seniors and the Legal Residence Exemption.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Homestead Exemption for Seniors

The Homestead is a complete exemption of taxes on the first $50,000 in fair market value of the legal residence for homeowners over 65, totally and permanently disabled, or legally blind.

Eligibility
  • To qualify, the homeowner must have been a legal resident of South Carolina for at least one year, on or before December 31 of the year prior to the exemption, and have been approved for the 4 percent primary residence assessment ratio.
  • The applicant must be at least 65 of age. If you own real estate jointly with a spouse only one is required to be 65 years of age.
  • The program is also available for totally and permanently disabled, legally blind, or surviving spouse of a resident who was eligible for the exemption and died.
  • You cannot have applied for a homestead exemption in another county or state.
Application Deadline
  • Applications must be filed with local tax authority no later than July 15 in order to receive the benefit for that year. Some counties may accept applications all year around. Contact your county assessor to see if this applies in your area.
  • Some counties allow electronic filing.
  • You do not have to apply annually unless there is a change such as death of eligible owner, change in the deed, rental of home, remarriage of surviving spouse, change in disability status.
Required Documentation
  • If applying based on age, copies of birth certificate or South Carolina Driver’s License, Medicaid card or Medicare card is required.
  • Proof of disability includes documentation from state or federal agency.
  • Proof of blindness includes certification from an ophthalmologist registered with the South Carolina Commission for the Blind.

Legal Residence Exemption

Additional savings are available for those who have filed for the legal residence exemption. A taxpayer may receive the 4% assessment ratio, rather than 6%, on the property that is the taxpayer’s legal residence.

Eligibility
  • The property owner must have owned and occupied the home as their legal residence.
  • The owner occupying that address for some period during the applicable tax year.
  • Only an owner-occupant is eligible to apply for the 4% special assessment.
  • The exemption generally applies to the home and up to 5 contiguous acres.
Application Deadline
  • To be filed after the deed of the property has been recorded. Application made before the first penalty date for the payment of the tax years for which the owner first claims eligibility.
  • Once the application for legal residence has been approved, no further application is necessary while the property continues to meet the eligibility requirements.
  • Claims for exemptions must be received within 2 years from the date taxes were paid.
Required Documentation

At minimum, be prepared to provide:

  • SC Driver’s License/I.D. Card
  • SC Vehicle Registration (Voter Registration if no vehicles)
  • SC 1040 Individual Income Tax Return

Other documentation as applicable:

  • PCS, LES, and Military I.D. (both spouses)
  • Complete Executed Trust Document
  • Divorce decree/Separation Agreement/Death Cert