How to apply for Homestead Exemption (property tax, 65+, disabled, or blind) in South Carolina

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.

What 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

Step by step

1. Check that you qualify. You must own the home, hold a life estate, or be the beneficiary of a trust that holds title. The home must be your legal residence in South Carolina, and you must have lived in the state for a full calendar year as of December 31 before the tax year. You must also be at least 65, totally and permanently disabled, or legally blind.
2. Gather the documents that fit your reason for applying. If applying by age, get your birth certificate or South Carolina driver's license. If applying by disability, get state or federal agency documentation of total and permanent disability. If applying by blindness, get a licensed ophthalmologist's certification of blindness. If the home is held in a trust, get a copy of the trust agreement.
3. Apply online through South Carolina for the Homestead Exemption.
4. Complete the application with your home and eligibility details. Make sure the information matches your supporting documents.
5. Submit your application for review by the County Auditor's Office.

What to expect: After you apply, the County Auditor's Office reviews your application and makes the final decision. A disability must be declared by a state or federal agency. A surviving spouse may keep the exemption if the conditions are met. You do not need to reapply each year unless you move.

Renewals

none