Veterans - learn more about SC Property Tax exemptions

Which military veterans qualify for SC Property Tax exemptions?

• Veterans who have a total, permanent, and service-connected disability can claim a Property Tax exemption on a home and land, up to five acres, and up to two private passenger vehicles.
• Medal of Honor recipients and POWs from World War I, World War II, the Korean Conflict, or the Vietnam Conflict can claim a Property Tax exemption on a home and land, up to one acre, and up to two private passenger vehicles.
• Surviving spouses of a disabled veteran may also qualify.

The General Assembly expanded the Property Tax exemption for disabled veterans in 2024:

• Disabled veterans can now claim a Property Tax exemption on real property beginning with the year in which the disability occurs.
• The exemption is based on the year the veteran acquires the property, in conjunction with veteran's effective date, whichever comes later.
• Surviving spouses of disabled veterans can immediately claim the exemption in the same manner as the veteran, regardless of whether the disabled veteran applied for or claimed the exemption.
• If a veteran or a surviving spouse owns real estate for less than a year, any other owner who is not a disabled veteran or otherwise entitled to an exemption is responsible for the Property Tax for the time they owned the property.
• But remember – This change only allows qualifying disabled veterans to claim an exemption retroactive to the previous two years, if they have paid their Property Tax on time within two years of the application. This means that disabled veterans applying for an exemption in 2025 can claim the exemption retroactive to 2023 at the earliest.

Other South Carolinians may qualify for Property Tax exemptions, including:

• Paraplegic or hemiplegic persons
• South Carolina law enforcement officers and firefighters with a total and permanent disability
• Parents of a minor child who is blind or required to use a wheelchair on a permanent basis 

Visit dor.sc.gov/exempt-property for complete details.

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