In keeping with the security objectives of the SCDOR, the following browsers are currently supported by our website:
South Carolina Department of Revenue Exempt Property Section P.O. Box 125 Columbia, SC 29214-0303 Phone: 803-898-5700Email: Property.Exemptions@dor.sc.gov
Yes, there is an exemption for a paraplegic or hemiplegic person who owns the house in fee or for life or jointly with a spouse on a lot not to exceed one acre of land owned by the paraplegic or hemiplegic person. The applicant must provide a physician’s statement certifying the individual is a paraplegic or hemiplegic with the effective date. The exemption is allowed to the surviving spouse of the person so long as the spouse does not remarry, resides in the dwelling and obtains the property in fee or for life.
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.
For the purposes of this exemption, if the disease has caused the person to become a paraplegic or hemiplegic person and the applicant provides a physician’s statement on the physician’s letterhead reflecting the effective date they were classified as a paraplegic or hemiplegic person, they would be entitled to the exemption as long as all criteria have been met. Beginning with tax year 2010, the exemption is allowed to the surviving spouse of a person so long as the spouse does not remarry, resides in the dwelling and obtains the property in fee or for life.
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 a signed by President Obama on November 11, 2009 provides for the following:
Contact the County Auditor for the county where the personal property is located for further information.
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 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.
-A former law enforcement officer as defined in Section 23-23-10(E)(1), who is permanently and totally disabled as a result of a law enforcement service connected disability. The law enforcement officer must have been an appointed officer or employee hired by and regularly on the payroll of the State or any of its political subdivisions.
-A former firefighter, including a volunteer firefighter as further defined in
Chapter 80 of Title 40 who is permanently and totally disabled as a result of a firefighting service connected disability.
-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 S.C. 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 in order to determine if the exemption qualifies. "Qualified surviving spouse" also means the surviving spouse of a law enforcement officer or firefighter who dies in the line of duty and who at the time of death owned the dwelling in fee or jointly with the now surviving spouse.
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.