Property tax
South Carolina Homestead Exemption: $50,000 Off for Owners 65+, Disabled or Blind
South Carolina exempts the first $50,000 of the fair market value of your permanent home and legal residence from county, municipal, school and special assessment property taxes if you are 65 or older, totally and permanently disabled, or legally blind, and have been a South Carolina resident for at least a year. You apply in writing to the county auditor, not the assessor and not on your income tax return, and the exemption then continues until something changes.
- Removes the first $50,000 of fair market value from real property taxes on your dwelling place.
- Age 65, disability or legal blindness, plus one year of South Carolina residency, must be in place by December 31 before the tax year.
- Apply to the county auditor; a written application before July 16 covers that tax year.
- It is separate from the 4% ratio, which is filed with the assessor. File both.
- Report changes to the auditor immediately; an exemption kept after you stop qualifying is repaid with a 25% penalty.
Who this applies to
- Homeowners who turned 65 on or before December 31 of the year before the tax year
- Owners classified totally and permanently disabled by a state or federal agency
- Owners who are legally blind
- A married couple who jointly own the home where either spouse qualifies, and certain surviving spouses
Who this may not apply to
- Anyone who has lived in South Carolina less than a year as of December 31 before the tax year
- Second homes, rentals and any home that is not your permanent home and legal residence
- Fees billed with property tax, such as solid waste or road user fees
What the homestead exemption covers
S.C. Code 12-37-250 exempts the first $50,000 of the fair market value of a qualifying person's dwelling place, meaning the permanent home and legal residence, from county, municipal, school and special assessment real estate taxes. SCDOR adds that it does not cover fees billed by a taxing entity, such as solid waste or road user fees.
Who qualifies
| Requirement | What the statute and SCDOR require |
|---|---|
| Age route | 65 or older on or before December 31 preceding the tax year |
| Disability route | Classified totally and permanently disabled by a state or federal agency; if not classified, you may apply to the state Vocational Rehabilitation agency for an evaluation |
| Blindness route | Legally blind as defined in S.C. Code 43-25-20 |
| Residency | South Carolina resident for at least one year as of December 31 preceding the tax year |
| Ownership | Complete fee simple title or a life estate; partial ownership gives a proportional exemption |
| Use | The home is your permanent home and legal residence |
If spouses jointly own the home, it qualifies when either spouse meets the age, disability or blindness test and either has a year of residency. Other partial owners get the full exemption times their ownership percentage, with any share under 5% treated as 5% (12-37-250(J)). A home held by a trustee can qualify when the beneficiary otherwise qualifies and lives there; SCDOR says a copy of the trust agreement is required.
A surviving spouse who acquires full title or a life estate within nine months of the qualifying spouse's death keeps the exemption while unmarried and living there, and can move it to another South Carolina home. An owner whose mobile home sits on leased land takes it against personal property tax instead.
How to apply
Section 12-37-250(A)(4) sends the application to the county auditor, and to the municipality if the home is inside one; the auditor notifies the municipality of applications. You can apply in person, by mail with a copy of documentation of age, disability or blindness, or online where the auditor can check official records.
Charleston County's auditor form asks when you became a South Carolina resident, whether the property is in a trust, whether any part is commercial or multi-family, and whether it has been or will be rented. Proof of age can be a Medicare or Medicaid card, birth certificate, or South Carolina driver's license or ID; proof of disability, a Medicare or Medicaid card or legal certification of disability or blindness. You certify under penalty of perjury that you have been a resident for a year as of December 31 of last year.
Deadlines
- A written application before July 16 of the tax year covers that year.
- After July 15 but before that year's first penalty date, it still reduces that year's taxes if you qualified when you applied.
- Otherwise it starts the next tax year; not applying waives the exemption for that year.
- SCDOR says someone who could have qualified in the prior year may also get the immediately preceding year, but no further back.
How it fits with the 4% legal residence ratio
These are two benefits filed with two offices: the 4% ratio with the county assessor under 12-43-220(c), the homestead exemption with the county auditor under 12-37-250.
| 4% legal residence ratio | Homestead exemption | |
|---|---|---|
| Office | County assessor | County auditor (and municipality) |
| Who | Any owner-occupant domiciled in the home | Owner 65+, disabled or blind with one year of SC residency |
| Effect | Assessed at 4% instead of 6%, plus school operating exemption | First $50,000 of fair market value exempt |
| Filing window | Before the first penalty date for the first year claimed | Before July 16 for that year, or later with limits |
| Changes | Notify assessor within six months | Notify auditor immediately |
Section 12-37-252(A) says homestead property is taxed at 4% with no further application, the auditor notifying the assessor. SCDOR, citing Mead v. Beaufort County Assessor (2016), notes that route does not carry the school operating exemption, which requires qualifying under 12-43-220(c) itself. Charleston County lists 4% approval among its homestead requirements, and its form tells applicants to apply for 4% through the assessor. File both.
Keeping the exemption, and the cost of not reporting a change
Under 12-37-255 the exemption continues each year while ownership and qualifications are unchanged, and any change affecting eligibility must be reported to the county auditor immediately. If it keeps being granted because nobody reported a change, the exempted tax plus a 25% penalty is due for each year, as a lien on the property ahead of other liens. Renting, selling, moving your legal residence or a change in disability status are the usual triggers. Under 12-37-460, added by 2026 Act No. 140 for tax years after 2025, the exemption continues after an owner's death until the estate is closed, a deed of distribution is recorded, or December 31 of the year after death, whichever comes first.
If the auditor denies the application
Denials follow the auditor's appeal path, not the assessor's. Under 12-60-2910 you request a meeting with the auditor in writing by the later of 30 days after the tax notice is mailed or the last day to pay on time, then file a written protest within 30 days of the conference. Under 12-60-2920 you have 30 days after the auditor's written response to request a hearing at the Administrative Law Court.
Disabled veterans: a different exemption
Separately, 12-37-220(B)(1) fully exempts the home of a veteran permanently and totally disabled from a service-connected disability, and of qualifying surviving spouses. It is claimed with SCDOR, not the auditor.
Where a CPA fits
The one-year residency test is where relocating retirees most often trip. Your residency date appears on your part-year income tax return, driver's license and voter registration, and the auditor's certification asks for the same fact. Haigler CPA Group prepares part-year and first-year resident returns and can help you work out the first tax year you qualify, so both filings agree.
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Sources
- S.C. Code Title 12, Chapter 37 (Sections 12-37-250, 12-37-252, 12-37-255, 12-37-460, 12-37-220)
- S.C. Code Title 12, Chapter 60 (Sections 12-60-2910 and 12-60-2920, auditor appeals)
- SCDOR — SC Tax Incentives for Economic Development, Chapter 5: Individual Property Tax (September 2025)
- Charleston County Auditor — Homestead Exemption Application
- Charleston County — Tax exemptions
- Charleston County Assessor — Legal Residence (4%) Exemption Application, revised April 14, 2026
South Carolina publishes new guidance and local governments change their rates, so check the source pages for anything that has moved since the date above. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions people ask about this
I moved to South Carolina in June 2025 and I am over 65. When can I get the homestead exemption?
You need one year of South Carolina residency as of December 31 before the tax year. On December 31, 2025 you had been a resident for about six months, so tax year 2026 is too early. By December 31, 2026 you will have more than a year, so tax year 2027 is the first you can claim, and an application before July 16, 2027 covers it.
My spouse is 65 but I am not. Do we qualify?
Yes, if the two of you jointly own the home in fee simple or by life estate and either of you has been a South Carolina resident for a year as of December 31 before the tax year. The statute allows the exemption when either spouse meets the age, disability or blindness test.
Does the homestead exemption wipe out my whole property tax bill?
Usually not. It removes the first $50,000 of fair market value, so tax on value above that remains, and fees billed with the taxes, such as solid waste or road user fees, are not exempt.
Keep reading
- The 4% legal residence ratioSouth Carolina taxes the home you own, occupy and are domiciled in on 4% of its fair market value instead of the 6% used for second homes and rentals, and that home is also exempt from school operating millage. The lower ratio is not automatic: you apply to the county assessor, with proof of domicile, before the first penalty date for the first tax year you claim, which is usually January 15 after the tax year.
- Appealing a property assessmentIf your county assessor mails a notice raising your home's value or changing its classification, you have 90 days from the mailing to object to the assessor in writing. An unresolved objection moves to an assessor conference, a written protest within 30 days, the county board of assessment appeals within 30 days of the assessor's response, and then the Administrative Law Court. In a year with no notice you can object in writing at any time, and filing before the first penalty date makes it count for that year.
- Filing a part-year SC returnIn the year you move into or out of South Carolina, Section 12-6-1710 gives you a choice. You can report all of your income for the year as if you were a resident and claim a credit for tax paid to the other state, or you can file as a nonresident using Schedule NR, which taxes everything you earned while a resident plus South Carolina-source income from the rest of the year. Which costs less depends on the other state's tax and on when your income arrived.
- SC retirement and age 65 deductionsSouth Carolina lets the original owner of a qualified retirement plan deduct up to $3,000 of taxable retirement income a year, rising to $10,000 from the year they turn 65. Separately, residents 65 and older get a deduction of up to $15,000 each against any kind of income, reduced by the retirement deduction they claim. H.4216 did not amend Section 12-6-1170, which holds both deductions.
- SC business personal property taxSouth Carolina taxes the furniture, fixtures and equipment a business uses. You report their cost and income tax depreciation on an annual return, the net value is assessed at 10.5%, and the county bills the tax at local millage, due January 15. Starting with property tax year 2027, Act 243 of 2026 exempts the first $10,000 of net depreciated value for qualifying small businesses and sends every business personal property return to SCDOR.
- South Carolina tax guideHow South Carolina taxes income, businesses and property, and what the Charleston area adds on top, with the state or local source beside every rule.
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