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Taxes
Property tax relief for seniors in South Carolina
South Carolina has 2 programs that can lower property taxes for older adults: Homestead Exemption and Legal Residence Special Assessment Ratio (4%). Each one has its own rules and deadline.
Homestead Exemption
South Carolina's Homestead Exemption removes all property tax on the first $50,000 of your home's fair market value if you are 65 or older, totally and permanently disabled, or legally blind. There is no income limit. You apply once with your county auditor.
How to apply
- In person
- Apply at your county auditor's office. You can also apply by mail with a copy of proof of age, such as a birth certificate or South Carolina driver's license, and online where your auditor can check official records.
Who may qualify
| Age, by December 31 before the tax year | 65 or older (or totally and permanently disabled, or legally blind) |
|---|---|
| Income limit | No income limit |
| Home | You may qualify if you own the home outright, hold a life estate, or are the beneficiary of a trust that owns it; it is your legal residence; and you have lived in South Carolina for a full calendar year by December 31 before the tax year |
| Mobile home on rented land | A mobile home you own on rented land can get the same exemption from personal property tax |
What you may get
| Exemption | No county, city, school or special assessment property tax on the first $50,000 of your home's fair market value |
|---|---|
| Additional exemption, tax year 2026 only | The state temporarily authorized an additional homestead exemption for some recipients. Your county auditor decides whether it applies to you. |
Dates, renewals and waiting lists
| Application deadline | July 15 of the tax year. If you apply later but before the first penalty date for that year's taxes, that year's taxes are still reduced; otherwise the exemption starts the next year. |
|---|---|
| Renewal | Apply once. You reapply only if you move, or if the qualifying owner dies and someone else in the home is eligible. |
How South Carolina is different
Where South Carolina's rules differ from the federal rules for Property tax relief for seniors.
- No income limit
- Covers school taxes as well as county and city taxes on the first $50,000 of value
- A surviving spouse can keep it if they get title within nine months, live in the home and stay unmarried
Sources: South Carolina Legislature (source 3), South Carolina Department of Revenue (source 2)
Good to know
- Renters: this exemption is for homeowners. A mobile home you own on rented land can qualify.
- If you move within South Carolina, apply again at the auditor's office in the county of your new home.
- Also make sure your home has the 4% legal residence rate, which you apply for with your county assessor.
Sources: South Carolina Legislature (source 3), South Carolina Department of Revenue (source 2)
Legal Residence Special Assessment Ratio (4%)
In South Carolina, the home you own and live in is taxed on an assessment of 4% of its fair market value, and it is exempt from property taxes for school operations. It is for homeowners of any age, but you must apply once with your county assessor.
How to apply
- In person
- Apply with your county assessor's office. You sign a statement that the home is your legal residence and give the proof the assessor asks for, such as vehicle registrations at that address.
Who may qualify
| Age | No age requirement |
|---|---|
| Income limit | No income limit |
| Home | You may qualify if you own the home (fully, in part, or by life estate), live in it as your legal residence and are domiciled there. Up to five acres around the home count. |
What you may get
| What it does | Your home is assessed at 4% of its fair market value, and it is exempt from property taxes for school operations |
|---|---|
| If you move to a nursing home | You keep the 4% rate while you are in a nursing home or community residential care facility, as long as you intend to return and the home isn't rented out more than the law allows |
Dates, renewals and waiting lists
| Application deadline | Before the first penalty date for property taxes in the first year you claim it. Your county may accept a late application for reasonable cause. |
|---|---|
| Renewal | Apply once. Tell the assessor within six months if ownership or use of the home changes. |
How South Carolina is different
Where South Carolina's rules differ from the federal rules for Property tax relief for seniors.
- Not limited to older people: any owner who lives in the home as a legal residence can get it
- You can ask for a refund of past taxes you overpaid because the home qualified but didn't have the 4% rate
Good to know
- Renters: the 4% rate is only for a home lived in by its owner, and the home can't be rented out more than 72 days a year.
Free help
Free help with this in South Carolina
South Carolina Department on Aging (SCDOA)
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in South Carolina
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- South Carolina Department of Revenue, Property Tax Exemptions (official government site). Checked Oct 28, 2026.
- South Carolina Department of Revenue, Learn more about the Homestead Exemption (flyer) (official government site). Checked Oct 28, 2026.
- South Carolina Legislature, S.C. Code Section 12-37-250, Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind (official government site). Checked Oct 28, 2026.
- South Carolina Legislature, S.C. Code Section 12-43-220(c), Legal residence special assessment ratio (official government site). Checked Oct 28, 2026.
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