Homestead exemption in South Carolina

Before July 16 of the tax year (written application to the county auditor)Filing deadline

The details

Exemption amount: The first $50,000 of fair market value of the dwelling place is exempt from county, municipal, school and special assessment real estate taxes.¹
Who qualifies: Owners 65 or older by December 31, totally and permanently disabled, or legally blind, with one year of South Carolina residency and fee simple title or a life estate.¹
How to apply: Apply in person, by mail with proof of age, disability or blindness, or online where the auditor can verify records.¹
Where to file: The county auditor and the municipal governing body where the home is located.¹
Extra help for seniors or disabled owners: The exemption applies only to owners 65 or older, disabled or blind.¹

The sources we read do not say: moving or portability.

Filing after July 15 but before the first penalty date still reduces that year's taxes, per 12-37-250(A)(3).

Counties often run the application. Check your county assessor's page for the form.

Checked 1 November 2026. "Secondary" marks a source used only because the official page could not be read.