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​​​​​​​​​​​​​​​​​​​​​​​​​​ Phone: 803-898-5700

​​​​​​​​​​​SC expands Property Tax exemption for disabled veterans
South Carolina disabled veterans applying for a Property Tax exemption on real estate are now granted the exemption for the full year in which they became disabled, if they owned the property that entire​ year. Surviving spouses and disabled veterans can learn more in our recent article​.

​​​​​​​​​​​​Not sure if you qualify for a property exemption?
Our latest article provides guidance​ on who qualifies for property exemption ​and includes tips for submitting your application on MyDORWAY.

Exempt Property

The SCDOR determines if any property (real or personal) qualifies for exemption from ad valorem taxes that are found in SC Code Section 12-37-220.

Approved exemptions are reported to local county officials monthly and annually. Exemptions are strictly construed​ in South Carolina.​ Each individual or organization must meet all requirements as outlined in SC law.​


MyDORWAY is our free and secure tax portal that allows you to:

Ready to apply?
Click on the application button for individuals or organizations below to get started.

​​​​​​​​Individuals - apply now
​​​​​​​​Organizations - apply now
Check the status of your application​

Application processing time​

Currently, applications take 4-6 weeks to process. The application processing time is subject to increase based on the volume of applications and calls we receive. All response letters will be sent by mail once the application or correspondence has been processed.


Individuals also have the option to apply by printing, completing, and mailing in the Property Exemption Application for Individuals (PT-40​1I)​​ to the address listed on the form (or bring your completed application to one of our Taxpayer Assistance Offices).

Organizations can view MyDORWAY application instructions here​.

​​​Frequently asked questions​

Note below which county office you must contact to apply for the following:

The 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.

​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 v
ehicles owned by a ser​viceperson or their spouse, if they have claim​​ed another state as their state of residence or domicile per their Leave and Earnings Statement (LES). 

​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.

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.


See more answers​ to frequently asked questions about Property Tax exem​ptions.

Mailing Addresses

Applications Correspondence
South Carolina Department of Revenue
Exempt Applications
PO Box 125
Columbia, SC 29214-0720
​South Carolina Department of Revenue
Exempt Applications
PO Box 125
Columbia, SC 29214-0725
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