South Carolina Property Tax Exemptions
Every verified statewide exemption in South Carolina, with eligibility cited to statute and estimated savings. Local-option programs your county or city may add are out of scope — confirm those with your assessor.
Data as of July 2026.
Programs at a glance
| Program | For | Mechanism | Benefit | Scope | Deadline |
|---|---|---|---|---|---|
| Special 4% Assessment Ratio for Owner-Occupied Legal Residence | Homestead Exemption | % reduction | % reduction | All taxes | Application filed with the county assessor before the first penalty date for property taxes due for the tax year. |
| Homestead Exemption | Senior (65+) Exemption | Value reduction | $50,000 | All taxes | Apply with the county auditor's office; granted for the entire year if the residence qualified for any part of that year. |
| Property Tax Exemption for Medal of Honor Recipients and Former Prisoners of War | Veteran Exemption | Full exemption | Full exemption | All taxes | Apply through SCDOR; no fixed statutory annual deadline for initial application. |
| Property Tax Exemption for Totally Disabled Veterans (and Surviving Spouses) | Disabled Veteran Exemption | Full exemption | Full exemption | All taxes | Apply through SCDOR (MyDORWAY); exemption applies for the year the property qualifies. |
Explore by exemption type
Looking for county-specific figures?
County pages estimate savings against that county's own effective tax rate. Open the calculator to pick your county and enter your details.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.