South Carolina · Property tax exemptions for surviving spouses · Updated Oct 2026

South Carolina property tax exemptions for surviving spouses (2026)

Every statewide property tax break in South Carolina that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in South Carolina is the 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.

Worth
$50,000
Income limit
None listed in our sources
Deadline
July 16

Also on this page:

Property tax breaks for surviving spouses in South Carolina

Seniors

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.

For surviving spouses: A surviving spouse can keep it if the late spouse was eligible, the survivor gets title within nine months, lives there and stays unmarried.

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)

Source: official page

Disabled veterans

Disabled Veteran Dwelling Exemption

100% exemption from property tax on your home and up to 5 acres.

For surviving spouses: An un-remarried surviving spouse who owns and lives in the home also qualifies.

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.
Deadline
No annual deadline stated by SCDOR; apply as soon as you qualify.
Renewal
One-time; reapply if you move.
Law
S.C. Code 12-37-220(B)(1)(A)

Source: official page

Veterans

Medal of Honor or Prisoner of War Dwelling Exemption

100% exemption on your home and a lot of up to one acre.

For surviving spouses: 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.

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.
Deadline
No annual deadline stated by SCDOR.
Renewal
One-time
Law
S.C. Code 12-37-220(B)(43)

Source: official page

How to apply, step by step

Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind)

  1. Apply to your county auditor (Greenville County: Real Property Services) in person, by mail with copies of proof, or online where the county allows.
  2. 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.

Disabled Veteran Dwelling Exemption

  1. Apply to the SC Department of Revenue on MyDORWAY (Exempt Property Application) or mail Form PT-401-I.
  2. 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.
  3. Surviving spouses add VA survivor documentation, the death certificate and the deed or will.

Form: PT-401-I Property Exemption Application for Individuals (or MyDORWAY)

Deadline: No annual deadline stated by SCDOR; apply as soon as you qualify.

Renewal: One-time; reapply if you move.

Medal of Honor or Prisoner of War Dwelling Exemption

  1. Apply to SCDOR on MyDORWAY or Form PT-401-I with the required certificate and proof of the 4% legal residence rate.

Form: PT-401-I

Deadline: No annual deadline stated by SCDOR.

Renewal: One-time

Savings estimate for South Carolina

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

South Carolina median effective rate: 0.48% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective 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). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

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.

Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about surviving spouses property tax breaks in South Carolina

Who qualifies for property tax breaks for surviving spouses in South Carolina?

Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): 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. Disabled Veteran Dwelling Exemption: 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. Medal of Honor or Prisoner of War Dwelling Exemption: 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.

Is there an income limit for surviving spouses' property tax breaks in South Carolina?

Our sources list no income limit for any of these breaks.

When is the deadline for surviving spouses to apply in South Carolina?

Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): 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)). Disabled Veteran Dwelling Exemption: No annual deadline stated by SCDOR; apply as soon as you qualify. Medal of Honor or Prisoner of War Dwelling Exemption: No annual deadline stated by SCDOR.

Do surviving spouses have to reapply every year in South Carolina?

Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): One-time. Reapply only if the eligible owner dies or you move to a new home. Disabled Veteran Dwelling Exemption: One-time; reapply if you move. Medal of Honor or Prisoner of War Dwelling Exemption: One-time.

Where do surviving spouses apply for property tax breaks 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). For the Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): Apply to your county auditor (Greenville County: Real Property Services) in person, by mail with copies of proof, or online where the county allows.

More for South Carolina homeowners

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Sources

Last checked: Oct 2026.