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

State

South Carolina

Year

2006

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Eligible applicants receive an exemption of $50,000 from the assessed value of county, municipal, school and special assessment property taxes.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Surviving Spouse

Description of Eligibility Criteria

Eligible taxpayers must be: (1) at least 65 years old; (2) classified as totally and permanently disabled by a state or federal agency; or (3) legally blind. They must also occupy the qualifying property as their primary residence. 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_RR06

Footnotes

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 (in effect for 2006); S.C. Code Ann. § 12-37-270 (in effect for 2006)

Join Our Mailing List

Back to top