Homestead Exemption for Blind Persons, Disabled Persons, or Senior Citizens

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State

South Carolina

Year

2021

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Eligible applicants receive an exemption of the first $50,000 from the assessed value of county, municipal, school and special assessment property taxes. Applications must be filed with the local tax authority no later than 15 July in order to receive the benefit for that year. Once a preliminary application has been filed, no subsequent application is required unless the applicant dies or moves to another address. Consult local tax auditor for applications, filing instructions, or with other questions.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligibility is the permanent home and legal residence of the applicant.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Surviving Spouse

Description of Eligibility Criteria

Eligible taxpayers must be: (1) at least 65 years old; or (2) classified as totally and permanently disabled by a state or federal agency; or (3) legally blind. Individuals must also occupy the qualifying property as their primary residence. Applicant must have turned 65 years of age by 31 December of the preceding tax year and must have been a resident of South Carolina for at least 1 year. Applications for the exemption must be accompanied by documents certifying eligibility. Surviving spouses are also eligible for the exemption.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state reimburses local governments for the total cost of providing the exemptions.

Record ID

SC103_RR21

Footnotes

Applications and forms are kept with the local county auditor's office. As used for this exemption, the term “permanently and totally disabled” means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of 12 months or more, or result in death.

Sources

S.C. Code Ann. § 12-37-250;
S.C. Code Ann. § 12-37-270 (in effect for 2021)

South Carolina Department of Revenue, General Information on the Taxation of Real and Personal Property, (2020)
[https://dor.sc.gov/resources-site/lawandpolicy/Documents/SCTIED-Chapter%205.pdf#search=homestead%20exemption Accessed 03/21/2022]
View Archived Source

South Carolina Department of Revenue, Brief Overview and Current Status of Property Tax in South Carolina (2020)
[https://www.scstatehouse.gov/Archives/CitizensInterestPage/PropertyTaxReform/BriefOverviewofPropertyTaxesinSC.doc Accessed 03/21/2022]
View Archived Source

South Carolina Department of Revenue Homestead Exemption Website
[https://dor.sc.gov/lgs/homestead-exemption Accessed 03/21/2022]
View Archived Source

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