South Carolina · Property tax exemptions · Updated Oct 2026
South Carolina property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in South Carolina: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
See the rulesdisabled veterans
See belowhomestead deadline
0.48%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters), Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind)
Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind), Disabled Veteran Dwelling Exemption, Medal of Honor or Prisoner of War Dwelling Exemption
Where to apply in South Carolina
Your county assessor grants the 4% legal residence rate; your county auditor grants the homestead exemption for people 65+, disabled or blind (in Greenville County, applications go to Real Property Services). Exemptions for disabled veterans and certain other groups are granted by the SC Department of Revenue (apply on MyDORWAY or Form PT-401-I).
Your primary home (and up to 5 acres) is assessed at 4% of its value instead of 6%, which cuts the tax by about a third. Owner-occupied homes are also exempt from school operating taxes (but not school debt taxes).
Who qualifies
You own the home (fully or partly, in fee or life estate) and it is your legal residence and domicile. Neither you nor anyone in your household may claim legal residence in another state or another 4% home.
How to apply
Apply to your county assessor and sign the certification required by law. Counties usually ask for your SC driver's license or ID, vehicle registration, voter registration and SC income tax return showing the home's address.
Deadline
Before the first penalty date for paying taxes for the first year you claim it (generally mid-January of the following year).
Renewal
One-time while you keep living there; notify the assessor within six months if ownership or use changes, and a new owner must apply again (12-43-220(c)).
Law
S.C. Code 12-43-220(c) (which also ties the home to the exemption from school operating taxes, Act 388 of 2006)
Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind)
The first $50,000 of your home's fair market value is exempt from county, city, school and special assessment property taxes. For property tax year 2026 only, people who were eligible for this exemption in tax year 2025 and still qualify get an additional $25,000, so $75,000 in total (FY2026-27 budget proviso 117.220). The extra $25,000 is temporary: it is in the one-year state budget, not in the permanent law.
Who qualifies
You hold full title or a life estate (or are beneficiary of a trust holding title) to your legal residence, have been an SC resident for one year as of December 31 before the tax year, and as of that December 31 you are 65 or older, totally and permanently disabled as classified by a state or federal agency, or legally blind. A married couple qualifies if either spouse qualifies. A surviving spouse can keep it if the late spouse was eligible, the survivor gets title within nine months, lives there and stays unmarried. The temporary extra $25,000 for tax year 2026 applies only if you were eligible to claim the homestead exemption in tax year 2025 (proviso 117.220(A)(1)); people who first qualify in 2026 get the standard $50,000.
How to apply
Apply to your county auditor (Greenville County: Real Property Services) in person, by mail with copies of proof, or online where the county allows. Proof: for age, a birth certificate or SC driver's license or ID; for disability, the agency letter showing the original award date; for blindness, a statement from a licensed ophthalmologist; for a trust, the trust agreement.
Deadline
Before July 16 of the tax year. If you apply after July 15 but before the first penalty date, you still get it for that year; otherwise it starts the next year (S.C. Code 12-37-250(A)(3)).
Renewal
One-time. Reapply only if the eligible owner dies or you move to a new home.
Law
S.C. Code 12-37-250; 2026-27 Appropriations Act (H. 5126), Part IB, proviso 117.220 (temporary additional $25,000 for tax year 2026)
100% exemption from property tax on your home and up to 5 acres.
Who qualifies
A veteran who is totally and permanently disabled from a service-connected disability, owning the home alone (in fee or for life) or jointly with a spouse, living there with the 4% legal residence rate. An un-remarried surviving spouse who owns and lives in the home also qualifies.
How to apply
Apply to the SC Department of Revenue on MyDORWAY (Exempt Property Application) or mail Form PT-401-I. Attach a certificate from the VA or your County Veterans Service Officer certifying total and permanent service-connected disability (a VA rating decision letter is not enough), proof the 4% legal residence rate was granted, and your marriage certificate if titled jointly. Surviving spouses add VA survivor documentation, the death certificate and the deed or will.
Medal of Honor or Prisoner of War Dwelling Exemption
100% exemption on your home and a lot of up to one acre.
Who qualifies
Medal of Honor recipients, and prisoners of war in World War I, World War II, Korea or Vietnam, who own the home alone or with a spouse; surviving spouses may also qualify.
How to apply
Apply to SCDOR on MyDORWAY or Form PT-401-I with the required certificate and proof of the 4% legal residence rate.
Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters)
100% exemption on your home and a lot of up to one acre (up to 5 acres for some categories).
Who qualifies
Paraplegic or hemiplegic persons who own the home alone or with a spouse; also former SC law enforcement officers and firefighters totally and permanently disabled in the line of duty, and parents of a minor child who is blind or permanently uses a wheelchair (per SCDOR list).
How to apply
Apply to SCDOR on MyDORWAY or Form PT-401-I with medical or agency certification and proof of the 4% legal residence rate.
Not as such. The homestead exemption can be claimed on a new home if you still qualify (Greenville County), but you must apply again; the 4% rate and the 15% reassessment cap restart at the new home's value.
Is there a cap on value increases?
Yes. Increases in a property's taxable value from countywide reassessment are limited to 15% over five years (S.C. Code 12-37-3140(B)). The cap does not apply to improvements or when the property is sold (an 'assessable transfer of interest').
Good to know in South Carolina
Apply for the 4% legal residence rate first: SCDOR exemptions for disabled veterans require proof that the 4% rate was granted (SCDOR).
A VA rating decision letter alone is not accepted for the disabled veteran exemption; you need a certificate of total and permanent service-connected disability (SCDOR).
For tax year 2026 only, the homestead exemption for people 65+, disabled or blind is $75,000 instead of $50,000, but only for people who were eligible in 2025 (budget proviso 117.220, H. 5126, ratified August 11, 2026; not vetoed).
Savings estimate for South Carolina
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for South Carolina
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for South Carolina
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in South Carolina
Is there a homestead exemption in South Carolina?
Yes: the Legal Residence Special Assessment Ratio (4%). Your primary home (and up to 5 acres) is assessed at 4% of its value instead of 6%, which cuts the tax by about a third. Owner-occupied homes are also exempt from school operating taxes (but not school debt taxes). Who qualifies: You own the home (fully or partly, in fee or life estate) and it is your legal residence and domicile. Neither you nor anyone in your household may claim legal residence in another state or another 4% home.
When is the deadline to apply for the homestead exemption in South Carolina?
Before the first penalty date for paying taxes for the first year you claim it (generally mid-January of the following year).
Do I have to reapply for the homestead exemption every year in South Carolina?
One-time while you keep living there; notify the assessor within six months if ownership or use changes, and a new owner must apply again (12-43-220(c)).
Are there property tax breaks for seniors in South Carolina?
Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): The first $50,000 of your home's fair market value is exempt from county, city, school and special assessment property taxes. For property tax year 2026 only, people who were eligible for this exemption in tax year 2025 and still qualify get an additional $25,000, so $75,000 in total (FY2026-27 budget proviso 117.220). The extra $25,000 is temporary: it is in the one-year state budget, not in the permanent law.
Do disabled veterans get a property tax exemption in South Carolina?
Disabled Veteran Dwelling Exemption: 100% exemption from property tax on your home and up to 5 acres.
Can I move my exemption to a new home in South Carolina?
Not as such. The homestead exemption can be claimed on a new home if you still qualify (Greenville County), but you must apply again; the 4% rate and the 15% reassessment cap restart at the new home's value.
Is there a limit on how fast my home's taxable value can rise in South Carolina?
Yes. Increases in a property's taxable value from countywide reassessment are limited to 15% over five years (S.C. Code 12-37-3140(B)). The cap does not apply to improvements or when the property is sold (an 'assessable transfer of interest').
Where do I apply for property tax exemptions in South Carolina?
Your county assessor grants the 4% legal residence rate; your county auditor grants the homestead exemption for people 65+, disabled or blind (in Greenville County, applications go to Real Property Services). Exemptions for disabled veterans and certain other groups are granted by the SC Department of Revenue (apply on MyDORWAY or Form PT-401-I).
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.