Who qualifies for the South Carolina homestead exemption?

South Carolina's homestead exemption deadline is July 15, according to South Carolina Department of Revenue.

Source: South Carolina Department of RevenueVerified

The exemption must not be granted for the tax year in which it is claimed unless the person or his agent makes written application for the exemption before July sixteenth of that tax year.

South Carolina Department of Revenue — its own words, read 2026-08-04

South Carolina has two benefits and they are constantly confused

The Homestead Exemption in South Carolina is not the general owner-occupier benefit. It is restricted to owners who are 65 or older, totally and permanently disabled, or legally blind, and it is filed with the county auditor.

The benefit most owner-occupiers actually want is the separate 4% Legal Residence assessment ratio, which any owner-occupied primary residence can claim and which is filed with the county assessor. Different benefit, different office, different form. Confusing them is the reason this page leads with the distinction rather than with a date.

The order matters

The 4% Legal Residence classification generally has to be in place before the Homestead Exemption for 65-plus, disabled or blind owners can be applied. Filing them in the wrong order is not fatal, but it is slow.

Why there are no South Carolina county pages

The South Carolina county we measured came back well below the state term, so the demand here is at state level. Given that the two benefits go to two different county offices, a thin county page would also be the most likely place for the confusion above to get worse rather than better.

More about South Carolina

Which South Carolina office do I go to?
The county auditor for the Homestead Exemption, the county assessor for the 4% Legal Residence ratio. They are separate offices and each is the wrong place for the other form.
Do I have to be receiving disability benefits to qualify?
The exemption is framed around being totally and permanently disabled rather than around any one programme's paperwork, but the auditor will want documentation. Ask which evidence that county accepts before assembling it.

Counties this site does cover

We hold no South Carolina county pages — the reason is on the South Carolina page. These are the largest counties we do cover.

Related

What this site is

HomesteadDeadlines is not a government website and is not affiliated with any appraisal district, assessor’s office or county tax office.

Applying for a homestead exemption with your county is free. We do not file it for you, we do not charge you anything, and we never ask you to pay to apply.

Deadlines and eligibility are set by South Carolina Department of Revenue and are governed by its current notices. This page was verified on 2026-08-04.