South Carolina · 2026
South Carolina property tax exemptions
✓ Verified August 2026 against official county pages — 2 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| 4% legal residence assessment ratio | Apply with the county assessor when you buy and occupy | Cuts the assessment ratio on your owner-occupied primary home from 6% to 4% AND (under Act 388) exempts it from school operating millage — the largest saver in the state |
| Homestead Exemption ($50,000) | Apply with the county auditor | Full exemption of the first $50,000 of fair market value for homeowners 65+, totally and permanently disabled, or legally blind — after one year of residency |
| Disabled veteran exemption | Apply through SC DOR | Full exemption of the home for veterans with total service-connected disability (and qualifying surviving spouses) |
65 or older?
Start with the Homestead Exemption ($50,000) — Full exemption of the first $50,000 of fair market value for homeowners 65+, totally and permanently disabled, or legally blind — after one year of residency. Deadline: Apply with the county auditor.
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
4% legal residence assessment ratio: One application with proof of residency (driver's license, voter registration); it stays while the home remains your legal residence.
Homestead Exemption ($50,000): One-time application with proof of age or disability.
Disabled veteran exemption: File with VA documentation through the Department of Revenue's exemption process.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in South Carolina.
Common questions
- When is the South Carolina homestead exemption deadline?
- Apply with the county auditor. One-time application with proof of age or disability.
- Does South Carolina have a senior property tax exemption?
- The senior-relevant program here is the Homestead Exemption ($50,000). Full exemption of the first $50,000 of fair market value for homeowners 65+, totally and permanently disabled, or legally blind — after one year of residency. Deadline: Apply with the county auditor.
- Do South Carolina exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Lexington County SC — Homestead Exemption Program — checked 2026-08-12
- SC DOR — property tax — checked 2026-08-12