Question 1

What is the homestead exemption in South Carolina?

Accepted Answer

South Carolina's owner-occupied relief has three parts. (1) A primary residence and up to 5 contiguous acres owned and occupied by the owner is taxed at a 4% assessment ratio (second homes and most other property: 6%) once the county assessor approves an application. (2) Owner-occupied residential property is exempt from all property taxes for school operating purposes (not from millage for debt repayment). (3) The Homestead Exemption fully exempts taxes on the first $50,000 of fair market value of the legal residence for homeowners who are 65 or older, totally and permanently disabled, or legally blind. None of these apply to second or vacation homes. For tax year 2026 the state also temporarily authorized an additional homestead exemption for certain recipients, determined by the county auditor.

Question 2

How do you apply for a homestead exemption in South Carolina?

Accepted Answer

Apply for the 4% legal residence ratio with the county assessor; the owner must certify that the home is the legal residence and domicile and that no household member claims residency elsewhere or the 4% ratio on another home. No further application is needed while the property keeps qualifying. Apply for the Homestead Exemption at the county auditor's office (and, if applicable, the municipality) with proof: a birth certificate or SC driver's license for age, certification from the state or federal agency for disability, or certification from a licensed ophthalmologist for blindness (a trust agreement if the home is held in trust). The homestead exemption continues without reapplying unless the owner moves or the qualifying owner dies and someone else at the residence is eligible; changes affecting eligibility must be reported to the auditor. Legal residence approval is required before an exemption is granted on real estate.

Question 3

When is the deadline to apply for a homestead exemption in South Carolina?

Accepted Answer

The 4% residential ratio generally must be applied for with the county assessor before the first penalty date for taxes due (January 16); the local taxing authority may extend this for reasonable cause. For the Homestead Exemption, failure to apply waives the exemption for that year, but an applicant who could have qualified in the prior tax year may be allowed the exemption for the immediately preceding year as well.

Question 4

Do seniors get a property tax exemption in South Carolina?

Accepted Answer

Homestead Exemption: complete exemption of county, municipal, school and special assessment property taxes on the first $50,000 of fair market value of the dwelling place for a person who, as of December 31 preceding the tax year, is at least 65, has been a South Carolina legal resident for a full calendar year, and holds fee simple title, a life estate, or is beneficiary of a trust holding title (partial ownership gives a partial exemption). It does not exempt fees such as solid waste or road fees. A surviving spouse may continue it if the decedent was eligible, the spouse obtains title within nine months, lives in the home, and remains unmarried. No income limit is stated. A homestead-eligible taxpayer also qualifies for the 4% ratio on the dwelling.

Question 5

Do disabled veterans pay property tax in South Carolina?

Accepted Answer

A veteran with a total and permanent service-connected disability (certified by the VA or a local County Service Officer) is exempt on the dwelling home and lot (not more than five acres) owned solely or jointly with a spouse that is the legal residence with 4% approval, and on two private passenger vehicles. An unremarried surviving spouse who lives in and owns the home may apply for the dwelling exemption and one vehicle. Medal of Honor recipients and former prisoners of war (and their surviving spouses for real property) have a dwelling exemption on up to one acre. Apply to SCDOR online through MyDORWAY, by mail on form PT-401I, or in person.

Question 6

Is there a property tax exemption for people with disabilities in South Carolina?

Accepted Answer

Homeowners declared totally and permanently disabled by an authorized state or federal agency (or legally blind as certified by a licensed ophthalmologist) qualify for the $50,000 Homestead Exemption on the same terms as seniors; a person not classified by an agency may apply to the SC Vocational Rehabilitation Department. Separately, a person who is paraplegic or hemiplegic (including Parkinson's disease, multiple sclerosis or ALS causing the same ambulatory difficulties) is exempt on a dwelling home and lot of up to one acre owned solely or jointly with a spouse, with a physician's statement; a surviving spouse may also apply. Totally and permanently disabled law enforcement officers and firefighters (service-connected) may also qualify for a dwelling exemption.

Question 7

How much can a home's assessed value go up each year in South Carolina?

Accepted Answer

Real property is reappraised countywide on a 5-year cycle. An increase in fair market value of any parcel from a countywide reassessment is limited to 15% within a 5-year period. The cap does not apply in the year an assessable transfer of interest (such as a sale) is first taxed, or to the value of new improvements or additions in the year they are first taxed.

Question 8

What property tax relief programs does South Carolina offer?

Accepted Answer

Counties that adopt the 1% local option sales tax by referendum give property owners a credit against property taxes based on the local option sales tax collected. Owner-occupied homes also receive the exemption from school operating millage.

Question 9

How do you appeal a property tax assessment in South Carolina?

Accepted Answer

If the assessor mails a property tax assessment notice, the taxpayer must give the assessor written notice of objection within 90 days after it is mailed. If no notice was required, the taxpayer may appeal in writing to the assessor at any time; an appeal filed before the first penalty date applies to that tax year, and later ones apply to the following year. The taxpayer may appeal the assessor's response to the county board of assessment appeals within 30 days, and may request a contested case hearing before the Administrative Law Court within 30 days after the board's written decision.

Question 10

When are property taxes due in South Carolina?

Accepted Answer

Property taxes are due and payable between September 30 and January 15. Penalties: 3% after January 16 (or 30 days after tax notices are mailed, if later), an additional 7% after February 2, and an additional 5% after March 17, after which the county treasurer issues a tax execution. A county may, by ordinance, let owners pay in installments due February 15, April 15, June 15, August 15 and October 15, with the balance due January 15.

Homestead exemption	South Carolina's owner-occupied relief has three parts. (1) A primary residence and up to 5 contiguous acres owned and occupied by the owner is taxed at a 4% assessment ratio (second homes and most other property: 6%) once the county assessor approves an application. (2) Owner-occupied residential property is exempt from all property taxes for school operating purposes (not from millage for debt repayment). (3) The Homestead Exemption fully exempts taxes on the first $50,000 of fair market value of the legal residence for homeowners who are 65 or older, totally and permanently disabled, or legally blind. None of these apply to second or vacation homes. For tax year 2026 the state also temporarily authorized an additional homestead exemption for certain recipients, determined by the county auditor. 2026 additional homestead exemption: https://dor.sc.gov/property/property-tax-exemptions Source: SCDOR policy manual (Sept. 2025), Chapter 5: Individual Property Tax; SCDOR, Property Tax Exemptions
How to apply	Apply for the 4% legal residence ratio with the county assessor; the owner must certify that the home is the legal residence and domicile and that no household member claims residency elsewhere or the 4% ratio on another home. No further application is needed while the property keeps qualifying. Apply for the Homestead Exemption at the county auditor's office (and, if applicable, the municipality) with proof: a birth certificate or SC driver's license for age, certification from the state or federal agency for disability, or certification from a licensed ophthalmologist for blindness (a trust agreement if the home is held in trust). The homestead exemption continues without reapplying unless the owner moves or the qualifying owner dies and someone else at the residence is eligible; changes affecting eligibility must be reported to the auditor. Legal residence approval is required before an exemption is granted on real estate. Flyer: https://dor.sc.gov/sites/dor/files/Documents/Flyers%20+%20Brochures/Homestead-Exemption_Flyer.pdf Source: SCDOR, Individual Property Tax (ch. 5); SCDOR, Homestead Exemption flyer
Application deadline	The 4% residential ratio generally must be applied for with the county assessor before the first penalty date for taxes due (January 16); the local taxing authority may extend this for reasonable cause. For the Homestead Exemption, failure to apply waives the exemption for that year, but an applicant who could have qualified in the prior tax year may be allowed the exemption for the immediately preceding year as well. Source: SCDOR, Individual Property Tax (Sept. 2025, ch. 5), citing S.C. Code §§ 12-43-220(c), 12-37-250
Limits on assessment increases	Real property is reappraised countywide on a 5-year cycle. An increase in fair market value of any parcel from a countywide reassessment is limited to 15% within a 5-year period. The cap does not apply in the year an assessable transfer of interest (such as a sale) is first taxed, or to the value of new improvements or additions in the year they are first taxed. Source: SCDOR, Individual Property Tax (Sept. 2025, ch. 5), citing S.C. Code § 12-43-217

Senior exemptions and freezes	Homestead Exemption: complete exemption of county, municipal, school and special assessment property taxes on the first $50,000 of fair market value of the dwelling place for a person who, as of December 31 preceding the tax year, is at least 65, has been a South Carolina legal resident for a full calendar year, and holds fee simple title, a life estate, or is beneficiary of a trust holding title (partial ownership gives a partial exemption). It does not exempt fees such as solid waste or road fees. A surviving spouse may continue it if the decedent was eligible, the spouse obtains title within nine months, lives in the home, and remains unmarried. No income limit is stated. A homestead-eligible taxpayer also qualifies for the 4% ratio on the dwelling. Details: https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/SCTIED-2025-Chapter%205.pdf Source: SCDOR, Homestead Exemption flyer; Individual Property Tax (ch. 5)
Veteran exemptions	A veteran with a total and permanent service-connected disability (certified by the VA or a local County Service Officer) is exempt on the dwelling home and lot (not more than five acres) owned solely or jointly with a spouse that is the legal residence with 4% approval, and on two private passenger vehicles. An unremarried surviving spouse who lives in and owns the home may apply for the dwelling exemption and one vehicle. Medal of Honor recipients and former prisoners of war (and their surviving spouses for real property) have a dwelling exemption on up to one acre. Apply to SCDOR online through MyDORWAY, by mail on form PT-401I, or in person. Source: SCDOR, Property Tax Exemptions (S.C. Code § 12-37-220(B)(1), (43))
Disability exemptions	Homeowners declared totally and permanently disabled by an authorized state or federal agency (or legally blind as certified by a licensed ophthalmologist) qualify for the $50,000 Homestead Exemption on the same terms as seniors; a person not classified by an agency may apply to the SC Vocational Rehabilitation Department. Separately, a person who is paraplegic or hemiplegic (including Parkinson's disease, multiple sclerosis or ALS causing the same ambulatory difficulties) is exempt on a dwelling home and lot of up to one acre owned solely or jointly with a spouse, with a physician's statement; a surviving spouse may also apply. Totally and permanently disabled law enforcement officers and firefighters (service-connected) may also qualify for a dwelling exemption. Paraplegic/hemiplegic: https://dor.sc.gov/property/property-tax-exemptions Source: SCDOR, Homestead Exemption flyer; Property Tax Exemptions
Other relief (credits, deferrals, circuit breakers)	Counties that adopt the 1% local option sales tax by referendum give property owners a credit against property taxes based on the local option sales tax collected. Owner-occupied homes also receive the exemption from school operating millage. Source: SCDOR, Individual Property Tax (ch. 5), citing S.C. Code § 4-10-20

South Carolina Property Tax Exemptions: Homestead, Senior and Veteran Relief

Quick answers for South Carolina

The homestead exemption

Senior, veteran and disability relief

Paying and appealing

Property Tax & Homestead Exemptions FAQ

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