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Military Veterans - You may qualify for a property exemption!

Check out our latest tax tips article for guidance on who qualifies for property exemption and includes tips for submitting your application on MyDORWAY. 

Approved exemptions are reported to 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.​

If you need help with any of the following, please contact the associated county office with questions.

Homestead Exemption

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.

For Tax Year 2026, the State temporarily authorized an additional Homestead Exemption for certain qualifying recipients. Your county auditor administers the exemption and must determine whether the additional amount applies to your account.

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 according to their Leave and Earnings Statement.

Homeowner's association assessments

While there is no provision for exempting real or personal property owned by a homeowner's association as a nonprofit corporation, there is a provision for a special assessment under SC 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.

How to apply

Apply as an individual

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). 

individuals - apply now

MyDORWAY is the fastest, easiest way to apply for Property Tax Exemptions. If you apply for a Property Tax Exemption on MyDORWAY, you do not need to submit a paper copy of the PT-401-I. 

Choose from one of the following ways to apply: 

  • If you don't have a MyDORWAY account, visit MyDORWAY.dor.sc.gov. Under Applications & Searches, click Exempt Property Application. On the next screen, select Request Individual Property Exemption. 
  • If you are able to create a MyDORWAY account, get started at dor.sc.gov/MyDORWAY-signup. You will need your SSN along with line 1 from your last Individual Income Tax return, your last refund amount, or a Letter ID. 
  • If you are not using MyDORWAY, mail your application to this address: SCDOR, Government Services Division, PO Box 125, Columbia, SC 29214-0720 
  • We also accept applications in person at any of our service centers. Visit dor.sc.gov/contact/in-person for location information and hours.
Real property (land and home) exemptions for individuals

Required documentation is listed for each exemption.  

B(1)(A) - Dwelling home of a veteran who is permanently and totally disabled as a result of a service-connected disability  
A veteran who is totally and permanently disabled from a service-connected disability may apply for a Property Tax exemption for a dwelling home they own solely, in fee or for life, or jointly with a spouse. VA Rating decision letters do not meet requirements of law. Provide copies of the following: 

  • Certificate from VA or Local County Service Officer certifying total and permanent service-connected disability, 
    with the effective date 
  • Recorded deed 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, either solely to the applicant or jointly with a spouse 
  • Your marriage certificate if the home is jointly titled with a spouse 
  • Title, bond for title, or bill of sale if the property is a mobile home 

A surviving spouse may apply for this exemption for the dwelling home they solely own or acquired from the deceased spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life.  

If you are applying as a surviving spouse, provide copies of the following:  

  • Documentation from the VA showing that you are the survivor of the veteran 
  • Form DD 1300, Report of Casualty, if you are applying as the surviving spouse of a soldier killed in action 
  • Veteran's death certificate 
  • Recorded deed of distribution, or last will and testament. If the home was solely owned by the surviving spouse prior to the deceased veteran's death, then a copy of the recorded deed is necessary. 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, solely to the applicant 
  • Title, bond for title, or bill of sale if the property is a mobile home 

B(1)(B) - Dwelling home of a former law enforcement officer, who is permanently and totally disabled as a result of a law enforcement service-connected disability in South Carolina

A former law enforcement officer who is totally and permanently disabled as a result of their law enforcement service connected disability may apply for a Property Tax exemption for a dwelling home they own solely, in fee or for life, or jointly with a spouse. Provide copies of the following:  

  • Documentation from commanding officer certifying that the applicant was totally and permanently disabled in the line of duty in South Carolina, with the effective date 
  • Final order issued by Workers’ Compensation Commission of total and permanent service-connected disability in South Carolina, with the effective date 
  • Recorded deed 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, either solely to the applicant or jointly with a spouse 
  • Your marriage certificate if the home is jointly titled with a spouse 
  • Title, bond for title, or bill of sale if the property is a mobile home 

A surviving spouse may apply for this exemption for the dwelling home they solely own or acquired from the deceased spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life. 

If you are applying as a surviving spouse, provide copies of the following:  

  • Documentation from commanding officer certifying that the South Carolina law enforcement officer was killed in the line of duty in South Carolina 
  • Officer's death certificate 
  • Recorded deed of distribution, or last will and testament. If the home was solely owned by the surviving spouse prior to the deceased veteran's death, then a copy of the recorded deed is necessary. 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, solely to the applicant 
  • Title, bond for title, or bill of sale if the property is a mobile home 

B(1)(C) - Dwelling home of a former firefighter, including volunteer firefighter, who is permanently and totally disabled as a result of a firefighting service-connected disability in South Carolina  

A former firefighter or volunteer firefighter who is totally and permanently disabled as a result of their firefighting service connected disability may apply for a Property Tax exemption for a dwelling home they own in fee or for life, or jointly with a spouse. Provide copies of the following:  

  • Documentation from the fire department chief certifying the applicant was totally and permanently disabled in the line of duty in South Carolina, with the effective date 
  • Final order issued by Workers’ Compensation Commission of total and permanent service-connected disability in South Carolina, with the effective date  
  • Recorded deed 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, either solely to the applicant or jointly with a spouse 
  • Your marriage certificate if the home is jointly titled with a spouse 
  • Title, bond for title, or bill of sale if the property is a mobile home 

A surviving spouse may apply for this exemption for the dwelling home they solely own or acquired from the deceased spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life. 

If you are applying as a surviving spouse, provide copies of the following:  

  • Documentation from the fire department chief certifying that the South Carolina firefighter was killed in the line of duty in South Carolina 
  • Firefighter's death certificate  
  • Recorded deed of distribution, or last will and testament. If the home was solely owned by the surviving spouse prior to the deceased veteran's death, then a copy of the recorded deed is necessary. 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, solely to the applicant 
  • Title, bond for title, or bill of sale if the property is a mobile home 

B(1)(d) - For the above B(1)(A), B(1)(B), and B(1)(C) Property held in trust  

When a trustee holds the legal title to a dwelling for a beneficiary and the beneficiary qualifies for the exemption and uses the dwelling as their primary residence, the dwelling is exempt from property taxation. Provide copies of the following: 

  • The same documentation listed above for B(1)(A), B(1)(B), and B(1)(C)  
  • A copy of the signed trust agreement verifying the applicant is the income beneficiary 
  • Documentation that the beneficiary has been granted the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office 

B(1)(e) - For the above B(1)(A), B(1)(B), and B(1)(C) Eligible ownership requirements 

A person who owns an interest in a house and meets all other requirements of this item and is otherwise an eligible owner but for the ownership requirement is deemed to be an eligible owner so long as the county assessor certifies to the South Carolina Department of Revenue that the house is located on heirs' property and the person is the owner-occupied resident of the house. For purposes of this item, heirs' property has the same meaning as provided in Section 15-61-320. 
Provide copies of the following: 

  • The same documentation listed above for B(1)(A), B(1)(B), and B(1)(C)  
  • Certification from the county assessor's office that the house is located on heirs' property 
  • Documentation that the beneficiary has been granted the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office 

B(2)(a) - Dwelling home of a paraplegic or hemiplegic person  

A paraplegic or hemiplegic person may apply for a Property Tax exemption for a dwelling home and a lot up to one acre that they own solely or jointly with a spouse. For purposes of this exemption, "paraplegic" or "hemiplegic" includes a person with Parkinson's disease, Multiple Sclerosis, or Amyotrophic Lateral Sclerosis, which has caused the same ambulatory difficulties as a person with paraparesis or hemiparesis. Provide copies of the following:  

  • Signed physician’s statement on the physician’s letterhead certifying the paraplegic or hemiplegic condition OR certifying that the Parkinson's disease, Multiple Sclerosis, or Amyotrophic Lateral Sclerosis has caused the same ambulatory difficulties as mentioned above, including the effective date of ambulatory difficulties 
  • Recorded deed 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, either solely to the applicant or jointly with a spouse 
  • Your marriage certificate if the home is jointly titled with a spouse 
  • Title, bond for title, or bill of sale if the property is a mobile home 

A surviving spouse may apply for this exemption for the dwelling home they acquired from the deceased spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life. 

If you are applying as a surviving spouse, provide copies of the following:  

  • Former applicant's death certificate 
  • Recorded deed of distribution, or last will and testament 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, solely to the applicant 
  • Title, bond for title, or bill of sale if the property is a mobile home 

B(2)(b) - For the above B(2)(a) Property held in trust  

When a trustee holds the legal title to a dwelling for a beneficiary and the beneficiary qualifies for the exemption and uses the dwelling as their primary residence, the dwelling is exempt from property taxation. Provide copies of the following: 

  • The same documentation listed above for B(2)(a) 
  • A copy of the signed trust agreement verifying the applicant is the income beneficiary 
  • Documentation that the beneficiary has been granted the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office 

B(43) - Dwelling home of a Medal of Honor or Prisoner of War recipient  

A Medal of Honor recipient or Prisoner of War in World War I, World War II, the Korean Conflict, or the Vietnam Conflict may apply for a Property Tax exemption for a dwelling home and a lot up to one acre that they own solely or jointly with a spouse. Provide copies of the following:  

  • Certificate from VA or Local County Service Officer certifying you are a recipient of the Medal of Honor or that you were a Prisoner of War 
  • Recorded deed 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, either solely to the applicant or jointly with a spouse 
  • Your marriage certificate if the home is jointly titled with a spouse 
  • Title, bond for title, or bill of sale if the property is a mobile home 

A surviving spouse may apply for this exemption for the dwelling home they solely own or acquired from the deceased spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life.  

If you are applying as a surviving spouse, provide copies of the following:  

  • Documentation from the VA showing that you are the survivor 
  • Former POW or Medal of Honor recipient's death certificate 
  • Recorded deed of distribution, or last will and testament. If the home was solely owned by the surviving spouse prior to the deceased spouse's death, then a copy of the recorded deed is necessary. 
  • Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's office has been granted, solely to the applicant 
  • Title, bond for title, or bill of sale if the property is a mobile home 
Personal property (vehicle) exemptions for individuals

Required documentation is listed for each exemption.  

Vehicles must be registered with the South Carolina Department of Motor Vehicles (SCDMV) before you apply for exemptions. If the vehicle is registered or purchased out of state, you must pay vehicle taxes up front. If the exemption is granted, the applicant may seek reimbursement from the county where the taxes were paid. 

If you have previously been approved for an exemption and are adding or removing a vehicle, Veterans Administration (VA) documentation is not necessary. 

If you are applying for a vehicle exemption, provide copies as defined for your specific exemption. 

A marriage certificate must be provided for jointly titled vehicles. Prior to November 2018, this was not a requirement.

B(3) - Vehicle exemption for Disabled Veterans/Spouses 

A veteran who is totally and permanently disabled from a service-connected disability may apply for a Property Tax exemption for two private passenger vehicles they own or lease. To qualify for the exemption, the vehicle must be registered solely in the name of the veteran, or jointly with a spouse. Provide copies of the following:  

  • Certificate from VA or Local County Service Officer certifying total and permanent service-connected disability, with the effective date 
  • South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 
  • Your marriage certificate if the vehicle is jointly titled with a spouse, or if the vehicle is solely in the spouse's name 
  • Vehicles titled solely in the spouse's name do not qualify until tax year 2024 

B(3) - For the above B(3) Property held in trust 

Effective tax year 2024, a trustee that holds the legal title to a vehicle for a beneficiary and the beneficiary qualifies for the exemption and uses this vehicle, the vehicle is exempt from property taxation. Provide copies of the following: 

  • The same documentation listed above for B(3) 
  • A copy of the fully executed trust agreement verifying the applicant is the income beneficiary 

A surviving spouse may apply for this exemption for one vehicle they own or lease, for their lifetime or until their remarriage. Surviving spouses are allowed an exemption for only one vehicle. 

If you are applying as a surviving spouse, provide copies of the following:  

  • Veteran's death certificate 
  • Documentation from the VA showing that you are the survivor of the veteran 
  • South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title showing that you are the sole owner of the vehicle 

B(26) - Vehicle exemption for Medal of Honor recipients  

Medal of Honor recipients may apply for a Property Tax exemption for two private passenger vehicles that they own or lease. Provide copies of the following:  

  • Certificate from VA or Local County Service Officer certifying receipt of Medal of Honor 
  • South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 

If you have previously been approved for this exemption and are adding or removing a vehicle, provide a copy of the South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title. 

B(27) - Vehicle exemption for persons required to use wheelchairs  

Persons required to use a wheelchair may apply for a Property Tax exemption for two personal motor vehicles that they own or lease, either solely or jointly. Provide copies of the following:  

  • Signed physician’s statement on the physician’s letterhead certifying the required use of a wheelchair on a permanent basis, with effective date of permanent wheelchair use (must be from a South Carolina licensed physician) 
  • South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 

B(29) - Vehicle exemption for Prisoner of War  

A Prisoner of War (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict may apply for a Property Tax exemption for two private passenger vehicles (not exceeding three-quarters of a ton) that they own or lease. To qualify for the exemption, the vehicle must be registered solely in the name of the veteran, or jointly with a spouse. Provide copies of the following:  

  • Certificate from VA or Local County Service Officer certifying you were a Prisoner of War 
  • South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 
  • Your marriage certificate if the vehicle is jointly titled with a spouse 

A surviving spouse may apply for this exemption for one vehicle they own or lease, for their lifetime or until their remarriage. Surviving spouses are allowed an exemption for only one vehicle. 

If you are applying as a surviving spouse, provide copies of the following:  

  • Former POW's death certificate 
  • Documentation from the VA showing that you are the survivor of the qualified former POW 
  • South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title showing that you are the sole owner of the vehicle 

If you have previously been approved for this exemption and are adding or removing a vehicle, VA documentation is not necessary. 

B(37) - Vehicle exemption for parent or legal guardian of a minor child who is blind or requires the use of a wheelchair  

A parent or legal guardian of a minor who is blind or requires the use of a wheelchair may apply for a Property Tax exemption for one personal motor vehicle that they own or lease, provided the vehicle is used to transport the minor. Provide copies of the following:  

  • Signed physician’s statement on the physician’s letterhead certifying the minor is blind or required to use a wheelchair, with effective date (must be from a South Carolina licensed physician) 
  • The minor's original birth certificate showing parents' names, or court documentation of legal guardianship 
  • South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 

If you have previously been approved for this exemption and are adding or removing a vehicle, documentation of legal guardianship and certification of the minor's disability is not necessary. 

B(53) - Renewable energy resource exemption for solar panels 

A property tax exemption for solar panels placed on the rooftops of residential homes. In order to qualify for the exemption, the solar panels system must be installed and running and cannot exceed 20 kilowatts. Provide copies of the following: 

  • A table for assets owned as of December 31 of the preceding year 
  • Identify the items you are seeking the exemption for with the dates of acquisition, cost at acquisition, accumulated depreciation, and net values

 

Apply as an organization

organizations - apply now

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

MyDORWAY is the fastest, easiest way to apply for Property Tax Exemptions. If you apply for a Property Tax Exemption on MyDORWAY, you do not need to submit a paper copy of the PT-401-0.

If you've never created a MyDORWAY account, visit dor.sc.gov/MyDORWAY-signup. You'll need the following information to get started.

  • your FEIN, SSN, or South Carolina ID (SID)
  • One of the following:
    • Last Payrnent Amount
    • Last Refund Amount
    • Line 1 from the Last Return
    • Letter ID - Displayed on all SCDOR correspondence

Once you've created a MyDORWAY account and logged in, click the More tab, then select Request Property Exemption, located under the Other section.

Real Property (Land, Buildings, and Mobile Homes) and Personal Property (Vehicle, Furniture, and Fixtures) Exemptions for Organizations

Claims for refund must be received within two years from the date taxes were paid. You must include paid tax receipts.

Real Estate Taxation is a year in arrears, meaning to be exempt for the current year, you must be the owner of record and your effective date of disability must be on or before December 31 of the previous year.

All organizations applying for an exemption are required to provide copies of the following:

  • Recorded deed
  • IRS exempt Determination Letter, if applicable
  • Stamped South Carolina Articles of Incorporation and bylaws, if applicable
  • One of the following:
    • South Carolina vehicle registration card
    • South Carolina bill of sale
    • South Carolina issued title
  • If the property is a mobile home, one of the following:
    • Title
    • Bond for title
    • Bill of sale
Exemption sections

Required documentation is listed for each exemption.  

A(2) - Schools, colleges, other institutions of learning, charitable institutions in the nature of hospitals

If this application is for a charter school, you must also provide copies of the following:

  • Fully executed lease agreement
  • The school's charter

A(3) - Churches, parsonages, burying grounds, and public libraries

A(4) - Charitable trusts and foundations should also provide copies of the following:

  • Documents creating the trust or foundation, or other documents indicating operating rules or procedures of the trust or foundation

A(11) - Public Benefit corporations should also provide copies of the following:

  • Ordinance that established the corporation

B(4) - Nonprofit corporation created for providing water supply or sewage disposal, or a combination of such services

B(5) - American Legion, Veterans of Foreign Wars, DAV, Fleet Reserve Association, Marine Corps League, or similar Veterans Organization

B(6) - Young Women's Christian Association, Young Men's Christian Association or Salvation Army should also provide copies of the following:

  • Lease agreement, if leased

B(7) - Boy Scouts of America and Girl Scouts of America should also provide copies of the following:

  • Lease agreement, if leased

B(8) - South Carolina Association of Future Farmers of America

B(11)(a) - Nonprofit housing corporations

Devoted exclusively to providing below-cost housing for aged or handicapped persons as authorized by Section 202 of the Housing Act of 1959 and regulated in part by 24 CFR Part 885. Should also provide copies of the following:

  • HUD documentation showing that property qualifies Within the above stated statute

B(11)(b) - Nonprofit housing corporations

Devoted exclusively to providing below-cost supportive housing for elderly persons or households authorized by Section 202 of the Housing Act of 1959 as amended under Section 801 of the National Affordable Housing Act of 1990 and regulated in part by 24 CFR Part 889. Should also provide copies of the following:

  • HUD documentation showing that property qualifies within the above stated statute

B(11)(c) - Nonprofit housing corporations

Devoted exclusively to providing below-cost housing for persons with disabilities authorized by Section 811 of the National Affordable Housing Act of 1990 and regulated in part by CFR Part 890. Should also provide copies of the following:

  • HUD documentation showing that property qualifies within the above stated statute

B(11)(d) - Nonprofit housing corporations
Devoted exclusively to provide below-cost housing for persons with disabilities authorized by Section 515 of Title V of the Housing Act of 1949. Should also provide copies of the following:

  • HUD documentation that property qualifies within the above stated statute

B(11)(e) - Nonprofit housing corporation or solely owned instrumentalities of these corporations should also provide copies of the following:

B(12) - Fraternal society, corporation, or association

B(16)(a) - Religious, charitable, eleemosynary, educational, or literary society, corporation or other association

B(16)(b) - Religious, charitable, eleemosynary, educational, or literary society, corporation or other association

When property is acquired for building or renovating residential structures on it for not-for-profit sale to economically disadvantaged persons. Exemption may not exceed fifty acres per county within the State.

B(16)(c) - Religious, charitable, eleemosynary, educational, or literary society, corporation or other association

Donated or purchased property held for future use.

B(18) - Real Property leased on a nonprofit basis to a state agency, county, municipality or other political subdivision should also provide copies of the following:

  • Lease agreement, if leased

B(19) - Volunteer Fire Departments and Rescue Squads should also provide copies of the following:

  • Lease agreement, if leased

B(20) - Nonprofit museums

B(21) - South Carolina Public Service Authority for the generation or transmission of electric power should also provide copies of the following:

  • Lease agreement, if leased

B(22) - Community owned recreation facilities

B(24) - Nonprofit or eleemosynary community theater companies, symphony orchestras, county and community arts councils and commissions

B(25) - Personal property loaned or leased on a nonprofit basis should also provide copies of the following:

  • Lease agreement if leased

B(28) - Carnival equipment should also provide copies of the following:

  • Lease agreement, if leased

B(31) - Churches

B(36) - Land subject to perpetual easement should also provide copies of the following:

  • Easement agreement

B(42) - Property held by charitable trusts and foundations

IRS Revenue Procedure 96-32

The following pertains to Exemption B(11)(e)

For purposes of this subitem, property of nonprofit housing corporations or instrumentalities of these corporations includes all leasehold interests in and improvements to property owned by an entity that provides housing accommodations to persons of low or very low income, and in which a wholly owned affiliate or wholly owned instrumentality of a nonprofit housing corporation is the general partner, managing member, or the equivalent. However, the exemption allowed by this subitem only applies if the property of nonprofit housing corporations or instrumentalities of these corporations satisfies the safe harbor provisions of Revenue Procedure 96-32 Issued by the Internal Revenue Service.

For the and owner of the property we will need the following:

  • A completed exemption application (form PT-401-0)
  • A copy of the recorded deed
  • A copy of the partnership agreement
  • An organizational structure chart
  • A copy of Stamped SC Articles of Organization
  • Rent rolls and/or recorded restrictive covenants with South Carolina State Housing
    • If applicable, a copy of the most recent compliance certificate from SC State Housing

For the wholly owned affiliate of the nonprofit housing corporation we will need the following:

  • A copy of the operating agreement between the LLC and sole member
  • A copy of the stamped SC article of Incorporation

For the nonprofit housing corporation we will need a copy of the following:

  • IRS exempt determination letter
  • By laws
  • Stamped copy of the SC articles of incorporation
Frequently asked questions

I have been granted an exemption, but I still received a Property Tax bill. What should I do?

If you have an exemption approval letter, and there has been no change in status or change in ownership since we granted the exemption, provide the exemption approval letter to the appropriate county office:

  • ​Vehicles: county auditor’s office
  • Real estate: county assessor’s office
I have been granted an exemption, but I received a tax bill for fees. Are fees not included with the exemption?

No, you must pay the fees. If approved for the exemption, the exemption only covers ad valorem taxes.

How do I request to remove Property Tax exemption from my property?

Use MyDORWAY​​'s Removal of Property Exemption too​l​ to submit requests for ​real or personal property that you have sold or discarded since you received a ​Property Tax exemption.​

​From the Removal of Property Exemption​ page, you must select and submit the following information:

  1. Select either Personal Property Exemption or Real Property Exemption. (You can only request one removal at a time.)
    • If you select Personal Property Exemption, a list of your active personal property exemptions will appear.
      1. Click the checkbox next to the personal property you wish to remove.
      2. Select the date the property was sold and the due date for vehicle taxes.
    • If you select Real Property Exemption, a list of your active real property exemptions will appear.
      1. Click the checkbox next to the real property you wish to remove.
      2. Select the date the property was sold and the due date for Property Taxes.
  2. Enter your FEIN, SID, o​​r SSN to access the account, then select Next.
  3. Select Submit, then enter your email address to confirm the removal request.

I am 100% disabled through Social Security. Do I qualify for an exemption from Property Taxes?

No, there are no provisions for a Property Tax exemption for 100% disabled persons through Social Security under SC Code Section 12-37-220.​

I have a handicap placard from the SC Department of Motor Vehicles. Do I qualify for a tax exemption?

You may qualify if you require the use of a wheelchair on a permanent basis.

I am the parent of a handicapped child. Do I qualify for an exemption on my vehicle?

To qualify, the vehicle must be for one personal motor vehicle owned or leased by a legal guardian of a minor child who is blind or required to use a wheelchair.

I am paraplegic or hemiplegic. Do I qualify for an exemption​ from real Property Taxes?

Yes, a paraplegic or hemiplegic person can apply for exemption when they own a home in fee or for life, or jointly with a spouse, for a property that is no more than one acre.

Does a person with Parkinson’s disease, Multiple Sclerosis, or Amyotrophic Lateral Sclerosis, with the same ambulatory difficulties as a person with Paraparesis or hemiparesis, qualify for the exemption from Property Taxes?

Yes, they would qualify for exemption if the disease’s progression has caused the person partial paralysis​ on half of the body or lower limbs.

If property is transferred to a government agency, and it is used for a general purpose for the public, does it ​qualify for an exemption in the year of acquisition?

Yes, it does qualify if the property is transferred before the auditor opens the tax books in September.

If a church owns a parcel of property that is not contiguous to the actual church, and an income producing venture is located on the property, would the property qualify for an exemption from Property Taxes?

No, income producing property owned by a church does not qualify for an exemption from Property Taxes.

Would SC law enforcement officers or SC firefighters with a total and permanent service-connected disability, qualify for Property Tax exemption on their real property?

Yes, the exemption applies to the dwelling home of the qualifying applicant and the lot must not exceed five acres.

A law enforcement officer killed in the li​ne of duty (serviceman), owned property solely, and died with no will. The property transferred to the surviving spouse and children. The children deeded their interest to the surviving spouse solely. Would the surviving spouse qualify to receive the exemption?

Yes, the surviving spouse would qualify for the exemption. The surviving spouse must submit an Application for Exemption (PT-401I). We recommend using our free online tax portal, MyDORWAY, to apply.

Heirs' Property
An eligible owner can qualify for exemption on real property that is deemed to be heirs' property. Heirs' property is property that has been passed down without a will or when an estate was not legally probated through the court system.

What are Rollback Taxes?

When real property, which has been classified as agricultural use, is being valued, assessed, and taxed as such, is applied to a use other than agricultural, it is subject to additional taxes. These are referred to as Rollback Taxes. 

Rollback Taxes are equal to the difference, if any, between the taxes paid or payable based on the valuation and the assessment as agricultural property and the taxes that would have been paid or payable had the real property been valued, assessed, and taxed as other real property in the taxing district.

Rollback Taxes are assessed for the current tax year (the year of change in the use) and each of the five tax years immediately preceding when the real property was valued, assessed, and taxed as agricultural property.

What property is not subject to Rollback Taxes?

Would a veteran with ​a total and permanent service-connected disability qualify for a Property Tax exemption on their real property?

Yes, the exemption applies to the dwelling home of the qualifying applicant and the lot not to exceed five acres. The qualifying applicant must reside in the home and receive 4% legal residence from the county where their dwelling is located.

  • The real property must be owned by the eligible owner in fee or jointly with a spouse.
  • The real property must be the eligible owner's legal residence as defined in SC Code Section 12-43-220(C).
  • The surviving spouse is also entitled to the exemption from Property Taxes if the spouse remains unmarried, resides in the dwelling, and acquires ownership of the property in fee or for life. The surviving spouse must reapply for the exemption and provide necessary documentation to determine if the exemption qualifies. "Qualified surviving spouse" also means the surviving spouse of a law enforcement officer, ​firefighter, or a member of the Armed Forces of the United States who died in the line of duty.
  • Property that is transferred to a trust may also be eligible when the trustee holds legal title to the dwelling for the beneficiary and the beneficiary is the person who qualified for the exemption and the beneficiary uses the dwelling as the beneficiary's legal residence.

The veteran must own the property in fee or jointly with a spouse. It must be the veteran's legal residence and the veteran must provide a statement from the county service officer or the Veterans Administration certifying the disability is totally and permanently service connected. If all of the criteria have been met, the veteran would qualify for the exemption.

Check out the Veterans Affairs guide for downloading benefit letters, or call 1-800-827-1000 for more assistance from the VA.

Does the residence of a POW or Medal of Honor recipient qualify for any exemption from Property Taxes?

A recipient of the Medal of Honor, or a person who was a POW from World War I, World War II, the Korean Conflict, or the Vietnam Conflict, qualifies for an exemption on their home located on a lot no bigger than one acre.

Does the vehicle of a Medal of Honor recipient qualify for a Property Tax exemption?

Yes, this exemption is allowed for two private passenger vehicles owned or leased by a recipient of the Medal of Honor. This exemption does not extend to the surviving spouse.

I am a disabled veteran (or the surviving spouse of a disabled veteran) ​considering moving to South Carolina and purchasing real estate. Will I have to pay taxes on my real estate?

You may qualify for Property Tax exemption the year of purchase. You must first apply for an exemption after purchasing the home.

We recommend that you wait until the deed has been recorded and you have applied for and been granted legal residence from your county assessor.

I am a disabled veteran and have been approved for exemption, and I have titled my vehicle into a trust. Does this qualify for an exemption?

Yes. Vehicles titled to a trust may qualify for a Property Tax exemption. The income beneficiary of the trust must be the qualifying applicant.​

How does the SCDOR implement the vehicle tax exemption for disabled veterans?

To receive the tax exemption for the same year as your total and permanent service-connected disability rating, your vehicle taxes must come due on or after the date your total and permanent disability rating was issued. If your taxes became due before your disability rating date, the exemption cannot be applied for that year.

Surviving spouse ​and children of veterans

I am the surviving spouse of a disabled veteran. Would I qualify for a Property Tax exemption?

Yes, you may qualify but must first apply for the exemption​.​

I am the surviving spouse of a disabled veteran who moved to SC after my spouse passed away. Would I qualify for an exemption for my vehicle?

Surviving spouses who move to South Carolina after the disabled veteran has passed away qualify for a Property Tax exemption on one vehicle. 

  • Vehicles can qualify if titled to a trustee, but only if the veteran or the surviving spouse is the income beneficiary of the trust, satisfies all other criteria, and uses the vehicle.
  • Vehicles solely in the spouse's name can qualify if
    • The spouse resides with the disabled veteran.
    • The vehicle is registered at the same address.
    • ​Vehicles will count toward the limit of two vehicles allowed per disabled veteran.​

Apply for a Property Tax exemption on MyDORWAY​.

As the surviving spouse of a veteran who was killed in action, do I qualify for an exemption from Property Taxes for my vehicle?

No, there is no provision under SC Code Section 12-37-220 for the surviving spouse of a veteran killed in action (combat related) to receive an exemption for personal Property Taxes.

My spouse was receiving a tax exemption before they passed away, but they did not establish a will, and their estate is currently in probate. Do I need to wait for ownership to transfer to me before I can apply for the exemption?

Yes. Before applying for the Property Tax exemption, the surviving spouse must provide:

  • a copy of the recorded deed of distribution; and
  • proof of legal residence approval solely in their name.
I am the surviving spouse of a veteran, law enforcement officer, or firefighter who acquired property in fee. I transferred the property into a life estate with the remainder going to our children. Would I be entitled to the exemption?

Yes, the surviving spouse would be entitled to the exemption. If the property is held in a life estate, the title is reserved solely to the surviving spouse​​ for the duration of their natural lives and their children. The surviving spouse must also provide proof of continued legal residence approval based on the deed change.

What is considered a legal residence?

Legal residence refers to the special 4% assessment ratio for your current, primary home.

You must contact your county assessor's office to complete the 4% legal residence form.

Should I apply for Property Tax exemption before my legal residence application is approved by the county?

No, legal residence must be approved prior to the exemption being granted on real estate.

I have been granted Property Tax exemption on my home. I have an escrow account through my mortgage lender for my taxes and insurance. Will your office notify my mortgage lender of my exemption approval?

No, you will need to provide your mortgage lender with a copy of the exemption approval letter for your real estate.

My home is jointly titled with someone other than my spouse. Is my home qualified for Property Tax exemption?

No. The home may only be solely titled to the qualifying applicant and only jointly titled with the applicant’s spouse.​

I was granted exemption on my previous home located in South Carolina, and I have since moved to a new home in South Carolina. How do I transfer my exemption to my new home?

To transfer the exemption to your new home you will need to reapply for the exemption.​

I am applying for exemption on my mobile home. What acceptable proofs of ownership will I need to submit?

For mobile homes, we will accept:

  • a copy of the bill of sale or
  • a copy of the title from the South Carolina Department of Motor Vehicles or
  • a recorded Bond for Title. 

A Bond for Title is a document used in instances of seller financing. For the duration of the transaction, the seller will be the owner of record, and the title will not be transferred to the applicant until the loan has been paid in full.

I have been granted exemption, and I am considering placing my property into a life estate. Will it still qualify for the exemption?

The real property may qualify for the exemption, but the real property must be reserved solely unto the applicant and may only be jointly reserved with the applicant’s spouse for the duration of their natural lives.​

I am considering placing my real property into a trust. Will it qualify for the exemption?

The real property may qualify for the exemption. The applicant must be the income beneficiary of the trust and the property must be classified as owner occupied in the trust.

I recently purchased a new vehicle, and I was previously approved for exemption for a different vehicle. How do I transfer the exemption?

To transfer an exemption you will need to complete a new Application for Exemption (PT-401I). We recommend applying online using our free online tax portal, MyDORWAY, and provide one of the following for your new vehicle:

  • SC bill of sale
  • SC vehicle registration card
  • SC title

Additionally, if you are married and the co-owner of your vehicle is your spouse, please provide a copy of your marriage license certificate.

If the vehicle was purchased out of state, you must:

  • pay the taxes upfront,
  • register the vehicle with the South Carolina Department of Motor Vehicles, and then
  • apply for a Property Tax exemption.
Does my leased vehicle qualify for an exemption?

The vehicle can qualify for an exemption if it is:

  • a private passenger motor vehicle,
    • leased by a member of the Armed Forces of the United States, stationed in South Carolina, with their home of record in another state (and can provide documentation to the county auditor), OR
    • leased by a disabled veteran, Medal of Honor recipient, POW, a person who requires a wheelchair, or a parent/legal guardian of minor children that are blind or require a wheelchair
  • registered and licensed in SC.

Personal property owned by South Carolina residents is taxable in South Carolina.

I recently moved to South Carolina and paid my taxes on my vehicles upfront. Will I qualify for a refund?

You may qualify for a Property Tax exemption but must first apply and be approved. If the exemption application is approved for the same tax year that you paid, you will be able to seek reimbursement from the county.

Mailing addresses

ApplicationsCorrespondence
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