How to apply for Homestead Exemption (property tax, 65+, disabled, or blind)
South Carolina Department of Revenue (county auditors administer)
Who it's for
South Carolina's Homestead Exemption removes property taxes on the first $50,000 of the fair market value of your legal residence. For Tax Year 2026 only, the state raised the exemption from $50,000 to $75,000. You qualify if you own your home (or hold a life estate, or are the beneficiary of a trust that holds title), have lived in South Carolina as your legal residence for a full calendar year as of December 31 before the tax year, and are at least 65, totally and permanently disabled, or legally blind. Apply at your County Auditor's Office. You do not need to reapply each year unless you move.
You must have lived in South Carolina as your legal residence for a full calendar year as of December 31 before the tax year. A disability must be declared by a state or federal agency. A surviving spouse may keep the exemption if they meet the conditions. The County Auditor makes the final decision.
People who qualify for one senior program often qualify for others. See everything you may qualify for — free, no SSN, about five minutes.
Find my benefitsWhat you'll need
- Birth certificate or South Carolina driver's license (if applying by age)
- State or federal agency documentation of total and permanent disability (if applying by disability)
- Licensed ophthalmologist's certification of blindness (if applying by blindness)
- Copy of the trust agreement (if the home is held in a trust)
Where to apply
Apply online: official application
Renewals
none
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.