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

• Agricultural land acquired by a church and used as a cemetery is not subject to rollback taxes. See Article X, Section 3(c) of the South Carolina Constitution and SC Code Section 12-37-220(A)(3).
• Any economic development property which becomes exempt under 12-37-220(B)(41).
• Any property which becomes exempt from Property Taxes under Section 12-37-220(A)(1)​

• 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.​

Yes. Before applying for 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.
  

• 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 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; 
• registered and licensed in SC; and 
• leased by a service member who can provide documentation to the county auditor as to his home of record.

1. Present your local county auditor’s office with a copy of the temporary approval certificate. 
2. The county auditor’s office has full discretion as to whether or not the temporary approval certificate is accepted. 
1. If it is not accepted, you will be required to pay the vehicle taxes.
2. You will also need a copy for claims for refund from the county.
3. The county will provide you with a receipt or documentation to submit to the South Carolina Department of Motor Vehicles. 
4. Once the vehicle is registered, we will need a copy of the vehicle registration card, and in return we may issue a full Exemption Approval Certificate (PT-461). This exemption certificate is not automatically issued; you must provide a copy of the vehicle registration card prior to issuing a full approval.