What is considered real property and personal property?

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. 

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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, plus furniture fixtures and equipment, buses, and ambulances.

When is it important to contact my county auditor or county assessor's office?

Note below which county office you must contact to apply for the following:

​​HOMESTEAD EXEMPTION

The Homestead Exemption is a complete ​exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind. Contact your county auditor's office for more information.

ACTIVE DUTY VEHICLE EXEMPTION

​Contact your county auditor's office to see if you qualify for 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, signed by President Obama on November 11, 2009.

These acts provide exemption of South Carolina Property Tax for vehicles owned by a serviceperson or their spouse, if they have claimed another state as their state of residence or domicile per their Leave and Earnings Statement (LES). 

HOMEOWNER’S ASSOCIATION ASSESSMENTS

​While there is no provision for exempting real or personal property owned by a homeowner’s association as a non-profit corporation, there is a provision for a special assessment under SC Code Section 12-43-227. Contact your county assessor's office to learn more about this assessment.

​4% LEGAL RESIDENCE

Legal Residence refers to the special 4% assessment ratio for your current, primary home. Contact your county assessor's office to apply for the 4% tax rate for your primary home address.

Do I need to reapply each year after my exemption has been granted? 

No, Property Tax Exemptions do not expire or discontinue, unless:

• There is a change in the status or ownership of previously exempted property
  OR
• You acquire new property​

I have been granted an exemption, but I still received a Property Tax bill. What should I do?

If you have an exemption approval letter, and there has been no change in status or change in ownership since we granted the exemption, provide the exemption approval letter to the appropriate county office:

• ​Vehicles: county auditor’s office
• Real estate: county assessor’s office

I have been granted an exemption, but I received a tax bill for fees. Are fees not included with the exemption?

No, you must pay the fees. If approved for the exemption, the exemption only covers ad valorem taxes.

How do I request to remove Property Tax exemption from my property?

Use MyDORWAY​​'s Removal of Property Exemption too​l​ to submit requests for ​real or personal property that you have sold or discarded since you received a ​Property Tax exemption.​

​From the Removal of Property Exemption​ page, you must select and submit the following information:

1. Select either Personal Property Exemption or Real Property Exemption. (You can only request one removal at a time.)
   • If you select Personal Property Exemption, a list of your active personal property exemptions will appear.
     1. Click the checkbox next to the personal property you wish to remove.
     2. Select the date the property was sold and the due date for vehicle taxes.
   • If you select Real Property Exemption, a list of your active real property exemptions will appear.
     1. Click the checkbox next to the real property you wish to remove.
     2. Select the date the property was sold and the due date for Property Taxes.
2. Enter your FEIN, SID, o​​r SSN to access the account, then select Next.
3. Select Submit, then enter your email address to confirm the removal request.

I am 100% disabled through Social Security. Do I qualify for an exemption from Property Taxes?

No, there are no provisions for a Property Tax exemption for 100% disabled persons through Social Security under SC Code Section 12-37-220.​

I have a handicap placard from the SC Department of Motor Vehicles. Do I qualify for a tax exemption?

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

I am the parent of a handicapped child. Do I qualify for an exemption on my vehicle?

To qualify, the vehicle must be for one personal motor vehicle owned or leased by a legal guardian of a minor child who is blind or required to use a wheelchair.

I am paraplegic or hemiplegic. Do I qualify for an exemption​ from real Property Taxes?

Yes, a paraplegic or hemiplegic person can apply for exemption when they own a home in fee or for life, or jointly with a spouse, for a property that is no more than one acre.

Does a person with Parkinson’s disease, Multiple Sclerosis, or Amyotrophic Lateral Sclerosis, with the same ambulatory difficulties as a person with Paraparesis or hemiparesis, qualify for the exemption from Property Taxes?

Yes, they would qualify for exemption if the disease’s progression has caused the person partial paralysis​ on half of the body or lower limbs.

If property is transferred to a government agency, and it is used for a general purpose for the public, does it ​qualify for an exemption in the year of acquisition?

Yes, it does qualify if the property is transferred before the auditor opens the tax books in September.

If a church owns a parcel of property that is not contiguous to the actual church, and an income producing venture is located on the property, would the property qualify for an exemption from Property Taxes?

No, income producing property owned by a church does not qualify for an exemption from Property Taxes.

Would SC law enforcement officers or SC firefighters with a total and permanent service-connected disability, qualify for Property Tax exemption on their real property?

Yes, the exemption applies to the dwelling home of the qualifying applicant and the lot must not exceed five acres.

A law enforcement officer killed in the li​ne of duty (serviceman), owned property solely, and died with no will. The property transferred to the surviving spouse and children. The children deeded their interest to the surviving spouse solely. Would the surviving spouse qualify to receive the exemption?

Yes, the surviving spouse would qualify for the exemption. The surviving spouse must submit an Application for Exemption (PT-401I). We recommend using our free online tax portal, MyDORWAY, to apply.

Heirs' Property
An eligible owner can qualify for exemption on real property that is deemed to be heirs' property. Heirs' property is property that has been passed down without a will or when an estate was not legally probated through the court system.

What are Rollback Taxes?

When real property, which has been classified as agricultural use, is being valued, assessed, and taxed as such, is applied to a use other than agricultural, it is subject to additional taxes. These are referred to as Rollback Taxes. 

Rollback Taxes are equal to the difference, if any, between the taxes paid or payable based on the valuation and the assessment as agricultural property and the taxes that would have been paid or payable had the real property been valued, assessed, and taxed as other real property in the taxing district.

Rollback Taxes are assessed for the current tax year (the year of change in the use) and each of the five tax years immediately preceding when the real property was valued, assessed, and taxed as agricultural property.

What property is not subject to Rollback Taxes?

• Agricultural land acquired by a church and used as a cemetery. See Article X, Section 3(c) of the South Carolina Constitution and SC Code Section 12-37-220(A)(3) for more information.
• Any economic development property which becomes exempt under SC Code Section 12-37-220(B)(41).
• Any property which becomes exempt from Property Taxes under SC Code Section 12-37-220(A)(1)​.

Would a veteran with ​a total and permanent service-connected disability qualify for a Property Tax exemption on their real property?

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 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 SC 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 to determine if the exemption qualifies. "Qualified surviving spouse" also means the surviving spouse of a law enforcement officer, ​firefighter, or a member of the Armed Forces of the United States who died in the line of duty.
• 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.

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.

Check out the Veterans Affairs guide for downloading benefit letters, or call 1-800-827-1000 for more assistance from the VA.

Does the residence of a POW or Medal of Honor recipient qualify for any exemption from Property Taxes?

A recipient of the Medal of Honor, or a person who was a POW from World War I, World War II, the Korean Conflict, or the Vietnam Conflict, qualifies for an exemption on their home located on a lot no bigger than one acre.

Does the vehicle of a Medal of Honor recipient qualify for a Property Tax exemption?

Yes, this exemption is allowed for two private passenger vehicles owned or leased by a recipient of the Medal of Honor. This exemption does not extend to the surviving spouse.

I am a disabled veteran (or the surviving spouse of a disabled veteran) ​considering moving to South Carolina and purchasing real estate. Will I have to pay taxes on my real estate?

You may qualify for Property Tax exemption the year of purchase. You must first apply for an exemption after purchasing the home.

We recommend that you wait until the deed has been recorded and you have applied for and been granted legal residence from your county assessor.

I am a disabled veteran and have been approved for exemption, and I have titled my vehicle into a trust. Does this qualify for an exemption?

Yes. Vehicles titled to a trust may qualify for a Property Tax exemption. The income beneficiary of the trust must be the qualifying applicant.​

Surviving spouse ​and children of veterans

I am the surviving spouse of a disabled veteran. Would I qualify for a Property Tax exemption?

Yes, you may qualify but must first apply for the exemption​.​

I am the surviving spouse of a disabled veteran who moved to SC after my spouse passed away. Would I qualify for an exemption for my vehicle?

Surviving spouses who move to South Carolina after the disabled veteran has passed away qualify for a Property Tax exemption on one vehicle. 

• 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.​

Apply for a Property Tax exemption on MyDORWAY​.

As the surviving spouse of a veteran who was killed in action, do I qualify for an exemption from Property Taxes for my vehicle?

No, there is no provision under SC Code Section 12-37-220 for the surviving spouse of a veteran killed in action (combat related) to receive an exemption for personal Property Taxes.

My spouse was receiving a tax exemption before they passed away, but they did not establish a will, and their estate is currently in probate. Do I need to wait for ownership to transfer to me before I can apply for the exemption?

Yes. Before applying for the 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.

I am the surviving spouse of a veteran, law enforcement officer, or firefighter who acquired property in fee. I transferred the property into a life estate with the remainder going to our children. Would I be entitled to the exemption?

Yes, the surviving spouse would be entitled to the exemption. If the property is held in a life estate, the title is reserved solely to the surviving spouse​​ for the duration of their natural lives and their children. The surviving spouse must also provide proof of continued legal residence approval based on the deed change.

What is considered a legal residence?

Legal residence refers to the special 4% assessment ratio for your current, primary home.

You must contact your county assessor's office to complete the 4% legal residence form.

Should I apply for Property Tax exemption before my legal residence application is approved by the county?

No, legal residence must be approved prior to the exemption being granted on real estate.

I have been granted Property Tax exemption on my home. I have an escrow account through my mortgage lender for my taxes and insurance. Will your office notify my mortgage lender of my exemption approval?

No, you will need to provide your mortgage lender with a copy of the exemption approval letter for your real estate.

My home is jointly titled with someone other than my spouse. Is my home qualified for Property Tax exemption?

No. The home may only be solely titled to the qualifying applicant and only jointly titled with the applicant’s spouse.​

I was granted exemption on my previous home located in South Carolina, and I have since moved to a new home in South Carolina. How do I transfer my exemption to my new home?

To transfer the exemption to your new home you will need to reapply for the exemption.​

I am applying for exemption on my mobile home. What acceptable proofs of ownership will I need to submit?

For mobile homes, we will accept:

• 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 Bond for Title is a document used in instances of seller financing. For the duration of the transaction, the seller will be the owner of record, and the title will not be transferred to the applicant until the loan has been paid in full.

I have been granted exemption, and I am considering placing my property into a life estate. Will it still qualify for the exemption?

The real property may qualify for the exemption, but the real property must be reserved solely unto the applicant and may only be jointly reserved with the applicant’s spouse for the duration of their natural lives.​

I am considering placing my real property into a trust. Will it qualify for the exemption?

The real property may qualify for the exemption. The applicant must be the income beneficiary of the trust and the property must be classified as owner occupied in the trust.

I recently purchased a new vehicle, and I was previously approved for exemption for a different vehicle. How do I transfer the exemption?

To transfer an exemption you will need to complete a new Application for Exemption (PT-401I). We recommend applying online using our free online tax portal, MyDORWAY, and provide one of the following for your new vehicle:

• SC bill of sale
• SC vehicle registration card
• SC title

Additionally, if you are married and the co-owner of your vehicle is your spouse, please provide a copy of your marriage license certificate.

If the vehicle was purchased out of state, you must:

• pay the taxes upfront,
• register the vehicle with the South Carolina Department of Motor Vehicles, and then
• apply for a Property Tax exemption.

Does my leased vehicle qualify for an exemption?

The vehicle can qualify for an exemption if it is:

• 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 (and can provide documentation to the county auditor), OR
  • leased by a disabled veteran, Medal of Honor recipient, POW, a person who requires a wheelchair, or a parent/legal guardian of minor children that are blind or require a wheelchair
• registered and licensed in SC.

Personal property owned by South Carolina residents is taxable in South Carolina.

I recently moved to South Carolina and paid my taxes on my vehicles upfront. Will I qualify for a refund?

You may qualify for a Property Tax exemption but must first apply and be approved. If the exemption application is approved for the same tax year that you paid, you will be able to seek reimbursement from the county.