The Homestead Exemption provides tax relief to South Carolinians who are age sixty-five or older, blind, or disabled.
In order to qualify you must:
1. You must be a co-tenant, have a joint with rights of survivorship interest, or a life estate in your primary residence
2. As of December 31 of the preceding tax year of the exemption, you must be
a. 65 years or older; or
b. Certified totally and permanently disabled by a state or federal agency having authority to make such determination; or
c. Legally blind as certified by a licensed ophthalmologist registered with the South Carolina Commission for the Blind;
3. And you must be a legal resident of South Carolina for at least one year prior to the first year you are claiming an exemption.
Where to Apply:
You apply for the Homestead Exemption at your County Auditor’s Office.
What documents do you will need to take to the County Auditor’s Office:
1. If you are applying due to your age, bring your birth certificate, Medicaid or Medicare card, or Driver’s license.
2. If you are applying due to disability bring the certification letter from a state or federal agency that determined you are disabled. This could be a SSA decision, VA decision, Medicaid or other DHHS letter.
3. If you are applying due to blindness bring certification from an ophthalmologist registered with the South Carolina Commission for the Blind.
Disclaimer: Information contained in this column is meant to be of general information on frequently asked questions concerning disability, elder law, estate planning and probate law, and does not contain specific legal advice to a client. No attorney-client relationship is created by reading this column.