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.
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