South Carolina property tax exemptions can lower your bill — there are breaks for owner-occupants, seniors, veterans, and homeowners with disabilities, and many people who qualify never claim them. That is money left on the table every year. Below are the South Carolina property tax exemptions that exist, who qualifies, and how to apply. Amounts and income limits change over time and some are set locally, so treat each figure
as a starting point and confirm the current number with your local assessor.
South Carolina Property Tax at a Glance
| Homestead & Primary-Residence Relief | Available — see below |
| Senior Relief (Age 65+) | Available — see below |
| Veteran & Disabled-Veteran Relief | Available — see below |
| Disability Relief | Available — see below |
Verified from official state and county sources.
In This South Carolina Guide:
South Carolina Property Tax Exemptions & Relief
An exemption lowers the value your tax is figured on (or, in some states, gives you a credit or caps how fast your value can rise) — so the same tax rate produces a smaller bill. Here is each of the South Carolina property tax exemptions available to homeowners.
Relief does not look the same everywhere. Some states knock a flat dollar amount off your home’s value; others give a credit on the tax itself, cap how much your assessed value can rise each year, or freeze the bill for qualifying seniors. A few offer an income-based rebate instead of a value exemption. The point is the same — a lower bill for people who qualify — but the
form differs, so read each program below for how it actually works rather than assuming it is a simple dollar discount.
Homestead & Primary-Residence Relief
Owner-occupants get the 4% special assessment ratio (vs 6% for other property) by filing a Legal Residence application with the county assessor – and, under Act 388, an owner-occupied home at 4% is also exempt from school operating taxes. The separate $50,000 Homestead Exemption (below) is for seniors/disabled/blind.
How much / how it works: The 4% ratio plus the Act 388 school-operating-tax exemption are the broad owner-occupant benefits (not a flat dollar figure). Confirm with your county assessor.
Senior Relief (Age 65+)
Homestead Exemption (S.C. Code 12-37-250): exempts the first $50,000 of the home’s fair market value from all property tax for owners 65+ OR totally & permanently disabled OR legally blind. File with the county AUDITOR (not the assessor). One-time.
How much / how it works: $50,000 of fair market value exempt (legislation has been proposed to raise it). Confirm with your county auditor.
Veteran & Disabled-Veteran Relief
Disabled Veterans Exemption (S.C. Code 12-37-220): a FULL exemption from property tax on the home for a veteran with a 100% permanent & total service-connected disability (and surviving spouses), plus surviving spouses of servicemembers/first responders killed in the line of duty. File with the SC Dept of Revenue (Form PT-401-I).
How much / how it works: Full (100%) exemption of the home. Confirm with the SC Dept of Revenue.
Disability Relief
Totally & permanently disabled or legally blind homeowners qualify for the same $50,000 Homestead Exemption as seniors (file with the county auditor). Certain disabilities may qualify for the full veteran-style exemption through the SC Dept of Revenue.
How much / how it works: $50,000 of fair market value exempt. Confirm with your county auditor / SC Dept of Revenue.
📨 Get Free Property Tax Guides Alerts
Free · No spam · Unsubscribe anytime
Not sure which South Carolina breaks you qualify for?
How to Apply for South Carolina Property Tax Exemptions
South Carolina property tax exemptions are almost never automatic — you have to file for them, usually with your local assessor, and usually by a set date each year. Apply once for most breaks and they carry forward, but a few (like some senior or income-based programs) must be renewed. If you just bought your home, or just turned 65, or your disability or veteran status changed, that is the
moment to file.
Even one missed exemption can cost hundreds of dollars a year, so it is worth ten minutes to check.
Don’t want to appeal your South Carolina taxes yourself? A property tax appeal service can file everything for you and usually only charges if it wins — typically a share of what it saves you. It is one option; you can also appeal on your own for free.
Frequently Asked Questions
What South Carolina property tax exemptions are available?
South Carolina has relief for owner-occupants (homestead), seniors 65+, veterans and disabled veterans, and homeowners with disabilities. The details, amounts, and income limits are covered above — and each is worth checking, because they can stack.
Who qualifies for a homestead exemption in South Carolina?
Generally an owner who lives in the home as their primary residence. Exact rules — and whether the state uses a dollar exemption, a credit, or an assessment cap — are described in the homestead section above.
How do I apply for South Carolina property tax exemptions?
File the application with your local assessor, usually by a set date each year. Most exemptions carry forward once approved; some must be renewed. Confirm the current form and deadline with your assessor.
Can I claim more than one of the South Carolina property tax exemptions?
Often yes — for example a homestead break plus a senior or veteran break — though some programs interact. The sections above note where that applies; your assessor can confirm what stacks.
South Carolina Property Tax Sources & Data
- Tax Foundation — Property Taxes by State & County: taxfoundation.org
- U.S. Census Bureau (American Community Survey): census.gov/acs
- Lincoln Institute of Land Policy (property tax data): lincolninst.edu
Exemption details for South Carolina on this page were verified from official South Carolina state and county sources and last
checked in July 2026. Amounts, income limits, and deadlines change and many are set locally — confirm the current
figures and forms with your local assessor before you rely on them.
More Property Tax Guides
- Property Tax Rates by State
- Property Tax by County
- Are You Overpaying? Over-Assessment Checker
- Property Tax Exemption Finder
Disclaimer: This guide is informational only and is not legal, tax, or financial advice. Know Property Tax is an independent educational resource. It is not a government agency, not a county assessor, and not a tax-appeal service. Property tax rates, bills, exemptions, and deadlines change over time and vary by county and property. Confirm anything that affects your taxes with your county assessor or a licensed professional before you act.