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​Summary:

The SCDOR Exempt Property section determines if any property (real or personal) qualifies for exemption from local property taxes in accordance with the Constitution and general laws of South Carolina. Most property tax exemptions are found in South Carolina Code Section 12-37-220. 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 12/31 of the previous year.

New, Streamlined Applications:

We streamlined the property tax exemption application process to make it easier and faster for you to apply. To make the application less confusing, there are now two different property exemption applications: the PT-401I for individuals or the PT-401O for organizations. 

You can submit your application:

• by email to Property.Exemptions@dor.sc.gov 
• by mail to address listed on the form
• by fax to 803-896-0151
• in person to a Taxpayer Assistance Office

SCDOR examines the exemption application and notifies the applicant of the decision and will inform the appropriate local county official of the approved exemptions annually. Exemptions are strictly construed in South Carolina. When determining if the individual/organization qualifies for an exemption from property taxes, all requirements of the statute must be met. An organization that has been granted an exemption from the IRS as a 501(c)(3) non-profit organization does not necessarily qualify for an exemption from South Carolina property taxes. Each individual or organization must fall squarely within the guidelines set forth by law.

Mailing Addresses:

Forms:

 PT-401O for Organizations

More Information:

 How to Apply for a Property Tax Exemption

 Property Exemptions for Veterans