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General Information
In 1972, the General Assembly
passed the Homestead Exemption Law, which provided property
tax relief for South Carolinians age sixty-five, the blind,
or disabled.
Since that time, the Comptroller
General's Office has reimbursed over 545 million dollars for
property tax relief through this worthy program.
How the Homestead
Exemption Program can reduce your bill
|
Example without Homestead |
With Homestead |
| Value Of Home |
$62,500 |
$62,500 |
| Less Homestead Exemption |
N/A |
- $50,000 |
| New Value Of Home |
$62,500 |
$12,500 |
| Multiplied by 4% |
$2,500 |
$500 |
| Multiplied by Millage |
x 0.100 |
x 0.100 |
| Total Taxes |
$250.00 |
$50.00 |
|
Please note: This guide is
provided as a general information tool and does not attempt
to cover the entire Homestead Exemption law. Your County Auditor
and The Comptroller General's Office will be happy to assist
you with further questions.
How do
I Qualify?
1. I hold complete fee simple title or
life estate to my primary residence.
2. As of December 31 preceding the tax year of the exemption,
I am
- age 65 on or before December 31, preceding
the tax year in which you wish to claim the exemption; OR
- certified totally and permanently disabled
by a State or Federal agency having the authority to make
such a declaration; OR
- was legally blind as certified by a licensed
ophthalmologist registered with the South
Carolina Commission for the Blind; OR
- at least 50 years of age when your spouse
who was eligible for the Homestead Exemption died; AND
- a legal resident of South Carolina for
at least one year on or before December 31 of the
year prior to the exemption.
Where do I apply?
You must apply for the Homestead
Exemption at the County Auditor's office. If you are unable
to go to the Auditor's office, you may authorize someone to
apply for you. Contact the County Auditor's office for details.
What documents
do I need?
You will need to provide
proof of your eligibility. If you are applying due to age,
bring your
birth certificate, Medicaid card, Medicare card, or driver's
license and Social Security Card.
If you are applying due to disability (in addition to the
above requirements) bring certification from a state or federal
agency. This agency must have the proper authority to make
this certification. If you are applying due to blindness bring
certification from an ophthalmologist registered with the
South Carolina Commission for the Blind.
Do I need
to re-apply annually?
No. The only reason for re-application
is in the event that you move to a new home. However, any
changes which may affect your eligibility should be reported
to your County Auditor immediately. You need to reapply for
the following reasons:
- change in disability status
- rental of your home
- remarriage of surviving spouse
- death of the eligible owner (requires reapplication
by the surviving spouse) if not jointly owned.
Additional
Assistance
The
South Carolina Joint Legislative Committee on Aging assists
the senior community with problems and introduces legislation
to correct inequities in the law.
Joint Legislative
Committee on Aging
Post Office Box 11867
Columbia, South Carolina 29211
Telephone: (843) 734-2995
In addition
to the Homestead Exemption Program, there are other services
and programs available to qualified individuals. To find out
more, contact:
Department
of Health and Human Services Office of Aging
Post Office Box 8206
Columbia, South Carolina 29202
Telephone: (843) 253-6100
The
Homestead Exemption Program is administered at the State level
by the Comptroller General.
South Carolina
Comptroller General
Local Government Division
Post Office Box 11228
Columbia, South Carolina 28211
Telephone: (843) 734-2137
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