Tax Exemptions

Exemptions for Real and Personal Property

Homestead Exemption

The Homestead Exemption is a program designed to help the elderly, blind, and disabled. This program exempts the first $50,000 value of your primary home.

Qualifications include:

AGE:
65 on or before December 31, preceding year of application. If you own real estate jointly with a spouse only one is required to be 65 years of age.

• If property is jointly owned please bring or mail the spouse’s date of birth.
• To apply you will need proof of date of birth (driver’s license or birth certificate).

DISABILITY:
You must be totally and permanently disabled: To apply you will need to present documentation from the state or federal agency certifying the disability.

BLINDNESS:
Certified by a licensed ophthalmologist, or a letter from the Commission for the Blind.

Either of the aforementioned qualification(s) - age, disability, or blindness - makes one eligible for the exemption.

Questions regarding eligibility status and application procedures should be directed to: (803) 576-2610 or 576-2611.

Homestead Exemption Application

Disabled Veterans

(100% permanently and totally disabled service connected)

A disabled Veteran is entitled to exemption on his or her legal residence and up to one acre of land and exemption from taxes on no more than two vehicles owned or leased by the disabled veteran.

To qualify for the vehicle exemption, the South Carolina Department of Revenue requires that the vehicle be registered solely in the name of the disabled veteran or jointly owned in the name of the disabled veteran and his or her spouse to qualify for the exemption. To apply you will need your qualification letter from the Department of Veteran Affairs and complete form PT-401 at the SCDOR.

A surviving spouse may continue to use the “V” tag after the death of the disabled veteran so long as the surviving spouse does not remarry; however, the surviving spouse will not be entitled to the exemption.

The surviving spouse will be entitled to reapply for the exemption on the residence unless remarried.

Prisoner Of War (POW)

Any member or former member of the armed forces who was a prisoner of war in World War I, World War II, the Korean Conflict, or the Vietnam War and who is a legal resident of this State. This exemption also extends to the surviving spouse of a qualified former POW for the lifetime or until the remarriage of the surviving spouse.

The Disabled Veteran or Prisoner of War (POW)

Must apply with the Department of Veteran Affairs (VA). Once the VA approves the application; the disabled veteran will receive a letter stating that the veteran is 100% permanently disabled. The disabled veteran will then take the letter and fill out a PT-401 form with South Carolina Department of Revenue (SCDOR), located at 301 Gervais Street, Columbia, South Carolina, and the disabled veteran will be granted their exemption. The disabled veteran will provide proof of exemption from SCDOR to the Auditor’s Office to receive a zero tax bill.

Wheelchairs

An individual who requires the use of a wheelchair is tax exempt on two personal motor vehicles (owned or leased). Application must be made with the Department of Revenue. Information requested by SCDOR will be a doctor’s statement and completed SCDOR form PT-401.

Antique Motor Vehicles

Antique motor vehicles are exempt from property tax; “a motor vehicle licensed and registered as an antique motor vehicle pursuant to Article 23, Chapter 3 of Title 56.” These vehicles must be used in exhibition only and at car shows…cannot be driven on the street. This became effective as of June 2006 and this also is not retroactive.

Military

Motor vehicles of nonresident service persons located in South Carolina are not subject to taxation when the vehicles are licensed and registered in South Carolina with the exception of personal property used in trade or business. As of November 2009 the Soldiers & Sailors Relief Act also relieves the spouse from paying personal property tax. A leave and earnings statement must be filed at the Auditor’s Office each year and if the spouse is also on the registration a copy of their dependent military ID must be provided as well. Other dependents that may be included on the registration are not relieved from paying personal property taxes.

Nonprofit Organizations

Contact South Carolina Department of Revenue at (803) 898-4995 for more information concerning exemption qualifications.