South Carolina homestead exemption
4 sourced points for South Carolina, each linked to the official page it comes from.
- Your legal residence and up to five acres around it are taxed at a 4% assessment ratio if you own and occupy it. scstatehouse.govOct 21
- A home getting the 4% owner-occupied ratio is also exempt from property taxes for school operating purposes, though not from school debt millage. scstatehouse.govOct 21
- The homestead exemption takes all taxes off the first $50,000 of your legal residence's value if you're over 65, totally and permanently disabled or legally blind. Your county auditor handles it. dor.sc.govOct 21
- For tax year 2026 the state added a temporary extra homestead exemption for certain recipients. Your county auditor decides whether it applies to your account. dor.sc.govOct 21
The dates
| Date and source | Deadline | Applies to |
|---|---|---|
| July 15 every yearscstatehouse.govOct 21 | Exemption filing File for homestead (65+, blind or disabled) | All 46 South Carolina counties |
| Varies, see rule see rulescstatehouse.govOct 21 | Exemption filing Apply for the 4% legal residence rate Apply before the first penalty date of the first tax year you claim it. Once you have it, it stays while you qualify. | All 45 South Carolina counties except Beaufort |