Applying for Property Exemption
The SCDOR Exempt Property section determines if any property (real or personal) qualifies for exemption from ad valorem 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. For any real property exemptions 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.
You can file for Property Exemption for free and securely on MyDORWAY for faster processing!
Individuals also have the option to apply by printing, completing, and mailing in the Property Exemption Application for Individuals (PT-401I) 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.
Application Processing Time
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.
Property exemption applied for:
| Submitted on MyDORWAY
| Submitted by paper
|
|---|
| INDIVIDUALS |
|
|
Real property,
Real property with vehicles
| 10-12 weeks
| 14-16 weeks
|
| Personal property | 6-8 weeks
| 8-10 weeks |
ORGANIZATIONS
| | |
Real property
| 4-6 weeks
| -
|
Personal property
| 6-8 weeks
| 8-10 weeks
|
Real property for INDIVIDUALS may include:
-
land and buildings
-
buildings
-
mobile homes
-
land and mobile homes.
Real property for ORGANIZATIONS includes all of the above as well as land taxed solely.
Personal property for INDIVIDUALS may include:
-
automobiles
-
motor homes
-
motorcycles
-
vans
-
SUVs
-
trucks
-
low speed vehicles
-
mopeds
Personal property for ORGANIZATIONS includes all of the above including furniture fixtures and equipment, buses, and ambulances.
SCDOR examines the exemption application and notifies the applicant of the decision. Approved exemptions are reported to local county officials monthly and annually. Exemptions are strictly construed in South Carolina. When determining if an individual or 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
|
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
|
