Exemptions

What is the Homestead Exemption Program and how do I know if I qualify? If so, how do I apply for the Program? The Homestead Exemption Program exempts the first $50,000 from the taxable value of your primary residence. You may apply for the Homestead Exemption any time after you reach the age of 65 and have lived in South Carolina for a full calendar year. Since house taxes are billed in arrears, you won't see the discount on your bill until the year after you turn 65. You may also qualify for the Homestead Exemption if you have been declared totally and permanently disabled by Social Security or if you have been declared legally blind by a licensed ophthalmologist. If you are applying due to age, bring your birth certificate, driver’s license or passport and social security card, tax return or legal document with SS# listed.  If you are applying due to your Social Security disability, you must provide your entitlement letter complete with your effective disability date. If you are applying due to being totally blind, you must provide a letter from your physician complete with the date your condition began. Are there any tax reductions for an individual who is required to use a wheelchair? You may be eligible for two personal vehicles to be exempt from property taxes that are owned or leased either solely or jointly by the person required to use a wheelchair. You must provide the vehicle's registration card, bill of sale or title. You must also provide a signed physician's statement on their letterhead certifying the required use of wheelchair on a permanent basis, complete with the effective date. Are there any tax reductions if my minor child is required to use a wheelchair? One personal vehicle owned or leased by the parent or legal guardian of a minor child who is blind or requires the use of a wheelchair when the vehicle is used to transport the minor. You must provide the vehicle's registration card, bill of sale, or title and a physician's statement certifying the minor child is blind or requires the use of a wheelchair complete with the effective date. You will also need a copy of the birth certificate showing parent(s) name or court documentation of legal guardianship. Do I get a tax reduction for being a disabled veteran? If you are a veteran who is 100% totally and permanently service connected disabled, you may be eligible for and exemption on two of your vehicles. The Auditor's Office will need a copy of a letter from the Veteran's Administration certifying that the total and permanent disability is due to a service connection. In addition, the registration card or bill of sale of the vehicle(s) to be exempted must be presented to the South Carolina Department of Revenue for approval. This can be done by filling out the PT-401-I form and sending it to the SCDOR. Once the SCDOR has granted its approval, a letter will be mailed to the veteran. This letter can be brought in to the Berkeley County Auditor's Office to have your vehicle(s) exempted from property tax. Any property taxes paid after the entitlement date will be refunded. To qualify for this exemption, the vehicle must be registered solely in the name of the disabled veteran or jointly owned with a spouse. If the spouse has a different last name than the veteran, a marriage license must be provided. If the vehicle is jointly owned with anyone other than a spouse, it would be disqualified from receiving the exemption. This exemption is also allowed for a surviving spouse for one vehicle owned or leased for their lifetime or until they remarry. If you are applying as a surviving spouse, you must provide a copy of the Veteran's death certificate, documentation from the Veterans Administration that you are the surviving spouse of the veteran, and a copy of the vehicle registration card, bill of sale or title showing you are the sole owner of the vehicle. Are there any tax reductions for being a prisoner of war? If you were a Prisoner of War (POW) in WWI, WWII, the Korean Conflict or the Vietnam Conflict, you are entitled to an exemption on two vehicles owned or leased solely by the POW or with a spouse. A certificate from the Veteran's Administration certifying you were a POW, in addition the registration card or bill of sale of the vehicle(s) to be exempted must be presented to the South Carolina Department of Revenue for approval. This can be done by filling out the PT-401-I form and sending it to SCDOR. Once SCDOR has granted the approval, a letter will be mailed to the POW. This letter may be brought in to the Berkeley County Auditor's Office to have your vehicle(s) exempted from property tax. Any property taxes paid after the entitlement date will be refunded. To qualify for this exemption, the vehicle must be registered solely in the name of the POW or jointly owned with a spouse. If the spouse has a different last name then the POW, a marriage license must be provided. If the vehicle is jointly owned with anyone other than a spouse, it would be disqualified from receiving the exemption. This exemption is also allowed for a surviving spouse for one vehicle for their lifetime or until they remarry. If you are applying as a surviving spouse, you must provide a copy of the POW's death certificate, documentation from the Veterans Administration that you are the survivor of the POW, and a copy of the vehicle registration card, bill of sale or title showing you are the soleowner of the vehicle. Do I get a tax reduction for being a Medal of Honor recipient? If you are a Medal of Honor recipient you are entitled to an exemption on two vehicles owned or leased solely by the Medal of Honor Recipient. You must present a certificate from the Veteran's Administration certifying you are a Medal of Honor Recipient and the registration card or bill of sale of the vehicle(s) to be exempted.-->

The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind.

The Homestead Exemption credit exempts the first $50,000 of the value reducing your yearly taxes due.

This does not apply to any fees your Legal Residence may have.

Do I qualify for the Homestead Exemption?

To qualify, you must hold complete fee simple title to your primary legal residence or life estate to your primary legal residence or you are the beneficiary of a trust that holds title to your primary legal residence.  As of December 31, preceding the tax year of exemption, you must you be a legal resident of South Carolina for one calendar year.  As of December 31, preceding the tax year of exemption, you must be one of the following:  65 years of age; or declared totally and permanently disabled by a state or federal agency having authority to make such a declaration; or legally blind as certified by a licensed ophthalmologist.

What documents are required as proof of eligibility when applying?

If you are applying due to age, please bring one of the following documents:  birth certificate, driver’s license or passport.  You will also need to provide either your social security card, tax return or legal document with SS# listed. We will need the same information provided for everyone listed on the deed.  If the property is held in a trust, we will need a copy of the Certificate of Trust.

If you qualify due to disability, you will need to present documentation from the state or federal agency certifying the disability and your entitlement date.  A person claiming to be totally and permanently disabled, but who has not been classified by one of the agencies, may apply to the state agency of Vocational Rehabilitation. If you qualify due to being legally blind, you will need to present documentation from a licensed ophthalmologist.

How can I apply for the Homestead Exemption?

This is an inhouse application.  If you are unable to come in, please contact us at 843-719-4309 or and we will make further arrangements to assist you.

You only need to reapply for the Homestead Exemption if you change the deed, move to a new residence, or in the case of the death of eligible owner.

The surviving spouse of a qualified or potentially qualified Homestead recipient may receive the benefit as a surviving spouse, if the decedent was eligible for the Homestead Exemption at the time of death.  The surviving spouse will need to meet the following conditions:  Obtains complete fee simple title or life estate or you are the beneficiary of a trust that holds title to your legal residence, within nine months after the death for the qualifying spouse; the surviving spouse lives in the home as his/her primary residence; and remains unmarried.

We are located at 1003 Highway 52, Moncks Corner, S.C. 29461.  

For GPS purposes please use 1003 US Highway 52. 

Janet Brown Jurosko

Berkeley County Auditor