Note below which county office you must contact to apply for the following:
HOMESTEAD EXEMPTIONThe Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind. Contact your county auditor's office for more information.
ACTIVE DUTY VEHICLE EXEMPTION
Contact your county auditor's office to see if you qualify for the Soldiers and Sailors Relief Act of 1939 or Service member’s Relief Act (50 U.S.C.A.574), and the Military Spouses Residency Relief Act, signed by President Obama on November 11, 2009.
These Acts provide exemption of South Carolina Property Tax for vehicles owned by a serviceperson or their spouse, if they have claimed another state as their state of residence or domicile per their Leave and Earnings Statement (LES).
HOMEOWNER’S ASSOCIATION ASSESSMENTS
While there is no provision for exempting real or personal property owned by a homeowner’s association as a non-profit corporation, there is a provision for a special assessment under S. C. Code Section 12-43-227. Contact your county assessor's office to learn more about this assessment.
4% LEGAL RESIDENCE
Legal Residence refers to the special 4% assessment ratio for your current, primary home. Contact your county assessor's office to apply for the 4% tax rate for your primary home address.
