SC · No general homestead exemption

South Carolina homestead exemption

South Carolina has no flat homestead exemption for every owner, but a primary home is assessed at 4% of market value instead of the higher rate used for other property.

Main exemption: No general exemption
Filing deadline: July 15
Own and live there by: Not in our data
Renewal: Renews automatically
Where to file: County auditor (homestead exemption); county assessor (4% legal residence rate)

South Carolina has no flat homestead exemption for every owner, but a primary home is assessed at 4% of market value instead of the higher rate used for other property. Owners 65+, totally and permanently disabled, or legally blind can exempt the first $50,000 of market value, and totally disabled veterans pay no property tax on their home. Reassessment increases are capped at 15% every five years.

Last verified November 4, 2026 · Sources

How much the South Carolina exemption is worth

South Carolina has no general homestead exemption for all homeowners. The relief that does exist is described below.

Assessment cap: 15% a year

Value increases from countywide reassessment are limited to 15% within a five-year period. The limit does not apply after a sale or other assessable transfer, and improvements are added at market value. Source.

Who qualifies

4% legal residence rate: you own the home (fully or in part) and it is your legal residence and domicile.
$50,000 homestead exemption: a South Carolina resident for at least one year who is 65 by December 31, totally and permanently disabled, or legally blind, and holds fee simple title or a life estate.
The home must be your permanent home and legal residence.

Deadline and renewal

Apply for the $50,000 homestead exemption with the county auditor by July 15 of the tax year; a later application counts for the next year, or reduces the current bill if filed before the first penalty date. Apply for the 4% legal residence rate with the county assessor before the first penalty date for taxes in the first year you claim it.

No further application is needed for the 4% rate while the same owner keeps meeting the requirements. Tell the assessor if ownership or use changes.

If you missed the deadline

A $50,000 homestead exemption application filed after July 15 counts for the next tax year, unless it is filed before the first penalty date, in which case that year's taxes are reduced. Source.

Extra breaks for seniors, veterans and disabled owners

South Carolina additional homestead exemptions
Who	Program	Amount	Details
Seniors	Homestead exemption for owners 65+	$50,000 off market value	The first $50,000 of fair market value of the home is exempt from county, municipal, school and special assessment property taxes for residents of at least one year who are 65 by December 31. Apply to the county auditor by July 15. Source
Veterans	Totally disabled veteran exemption	100% of value	The home of a veteran who is permanently and totally disabled from a service-connected disability is exempt from property tax. The veteran files a certificate signed by the county service officer with the Department of Revenue. Source
Disabled owners	Homestead exemption for disabled or blind owners	$50,000 off market value	Owners classified as totally and permanently disabled by a state or federal agency, or legally blind, get the same $50,000 exemption with no age requirement. Source
Surviving spouses	Surviving spouse of a disabled veteran	100% of value	An unremarried surviving spouse who owns and lives in the house keeps the disabled veteran exemption, including on a house bought later. Source
Surviving spouses	Surviving spouse of a 65+, disabled or blind owner	$50,000 off market value	If the qualifying spouse dies and the survivor takes title within nine months, the $50,000 exemption continues while the survivor stays unmarried and lives in the home. Source
Other	4% legal residence assessment ratio	4% of value	An owner-occupied legal residence and up to five contiguous acres are taxed on an assessment of 4% of fair market value. Apply to the county assessor before the first penalty date in the first year you claim it. Source

Law: S.C. Code §12-37-250

South Carolina county guides

Local offices, online filing links and local amounts for 2 counties, largest first.

Frequently asked questions

Does South Carolina have a homestead exemption for everyone?

No. Every owner-occupant can get the 4% legal residence rate, but the $50,000 homestead exemption is only for owners 65+, totally and permanently disabled, or legally blind.

When is the deadline for the $50,000 exemption?

July 15 of the tax year, filed with your county auditor.

Do disabled veterans pay property tax in South Carolina?

Not on their home if they are permanently and totally disabled from a service-connected disability, and the exemption passes to an unremarried surviving spouse.

Do I have to reapply for the homestead exemption in South Carolina every year?