SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Homestead FAQs

 

Property FAQ's - Homestead

  

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 from your tax bill all taxes levied for school operating purposes on the value of your legal residence.  The Homestead Exemption credit continues to completely exempt the value of $50,000 for all purposes except for school operating purposes (already exempted by the new 2007 legislation).

 

Do I qualify for the Homestead Exemption? 

If statements 1, 2 and 3 are true, you qualify to receive the Homestead Exemption.

 

1.  You hold complete fee simple title or life estate to your primary residence. 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 from your tax bill all taxes levied for school operating purposes on the value of your legal residence. 

 

The Homestead Exemption credit continues to completely exempt the value of $50,000 for all purposes except for school operating purposes (already exempted by the new 2007 legislation).

 

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:

 

  • were 65 years of age, or
  • were declared totally and permanently disabled by a state or federal agency having the authority to make such a declaration, or
  • are legally blind as certified by a licensed ophthalmologist.

Does a surviving spouse receive the Homestead Exemption benefit? 

The surviving spouse of a qualified or potentially qualified Homestead recipient may receive the benefit as a surviving spouse as long as the surviving spouse remains unmarried.

 

Where do I apply for the Homestead Exemption? 

Contact the County Auditor’s Office in your home county for application information and assistance.

 

What documents are required as proof of eligibility when applying? 

If you are applying due to age, bring your birth certificate, Medicaid card, Medicare card or driver’s license.

 

If you are applying due to disability, you will need to present documentation from the state or federal agency certifying the disability.

 

If you are applying due to blindness, you will need to present documentation from a licensed ophthalmologist.

 

If you are the income beneficiary of a trust, you will need to present a copy of the trust agreement.

 

Do I need to re-apply annually? 

No, Only in the case of the death of the eligible owner or  you move to a new residence.

 

If I move, do I qualify for the Homestead Exemption? 

Yes, an exemption is granted on the new residence if you continue to meet the following requirements:

 

1.  You hold complete fee simple title or life estate to your primary 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:

 

  • were 65 years of age, or
  • were declared totally and permanently disabled by a state or federal agency having the authority to make such a declaration, or
  • are legally blind as certified by a licensed ophthalmologist.

 

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