South Carolina · Property tax exemptions for people with disabilities · Updated Oct 2026

South Carolina property tax exemptions for people with disabilities (2026)

Every statewide property tax break in South Carolina that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for people with disabilities in South Carolina is the Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters). 100% exemption on your home and a lot of up to one acre (up to 5 acres for some categories).

Worth
See the rules
Income limit
None listed in our sources
Deadline
No annual deadline stated by SCDOR.

Also on this page:

Property tax breaks for people with disabilities in South Carolina

Disability

Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters)

100% exemption on your home and a lot of up to one acre (up to 5 acres for some categories).

Who qualifies
Paraplegic or hemiplegic persons who own the home alone or with a spouse; also former SC law enforcement officers and firefighters totally and permanently disabled in the line of duty, and parents of a minor child who is blind or permanently uses a wheelchair (per SCDOR list).
How to apply
Apply to SCDOR on MyDORWAY or Form PT-401-I with medical or agency certification and proof of the 4% legal residence rate.
Deadline
No annual deadline stated by SCDOR.
Renewal
One-time
Law
S.C. Code 12-37-220(B)(1)(B), (B)(2)

Source: official page

Seniors

Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind)

The first $50,000 of your home's fair market value is exempt from county, city, school and special assessment property taxes. For property tax year 2026 only, people who were eligible for this exemption in tax year 2025 and still qualify get an additional $25,000, so $75,000 in total (FY2026-27 budget proviso 117.220). The extra $25,000 is temporary: it is in the one-year state budget, not in the permanent law.

For people with disabilities: You hold full title or a life estate (or are beneficiary of a trust holding title) to your legal residence, have been an SC resident for one year as of December 31 before the tax year, and as of that December 31 you are 65 or older, totally and permanently disabled as classified by a state or federal agency, or legally blind.

Who qualifies
You hold full title or a life estate (or are beneficiary of a trust holding title) to your legal residence, have been an SC resident for one year as of December 31 before the tax year, and as of that December 31 you are 65 or older, totally and permanently disabled as classified by a state or federal agency, or legally blind. A married couple qualifies if either spouse qualifies. A surviving spouse can keep it if the late spouse was eligible, the survivor gets title within nine months, lives there and stays unmarried. The temporary extra $25,000 for tax year 2026 applies only if you were eligible to claim the homestead exemption in tax year 2025 (proviso 117.220(A)(1)); people who first qualify in 2026 get the standard $50,000.
How to apply
Apply to your county auditor (Greenville County: Real Property Services) in person, by mail with copies of proof, or online where the county allows. Proof: for age, a birth certificate or SC driver's license or ID; for disability, the agency letter showing the original award date; for blindness, a statement from a licensed ophthalmologist; for a trust, the trust agreement.
Deadline
Before July 16 of the tax year. If you apply after July 15 but before the first penalty date, you still get it for that year; otherwise it starts the next year (S.C. Code 12-37-250(A)(3)).
Renewal
One-time. Reapply only if the eligible owner dies or you move to a new home.
Law
S.C. Code 12-37-250; 2026-27 Appropriations Act (H. 5126), Part IB, proviso 117.220 (temporary additional $25,000 for tax year 2026)

Source: official page

How to apply, step by step

Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters)

  1. Apply to SCDOR on MyDORWAY or Form PT-401-I with medical or agency certification and proof of the 4% legal residence rate.

Form: PT-401-I

Deadline: No annual deadline stated by SCDOR.

Renewal: One-time

Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind)

  1. Apply to your county auditor (Greenville County: Real Property Services) in person, by mail with copies of proof, or online where the county allows.
  2. Proof: for age, a birth certificate or SC driver's license or ID; for disability, the agency letter showing the original award date; for blindness, a statement from a licensed ophthalmologist; for a trust, the trust agreement.

Deadline: Before July 16 of the tax year. If you apply after July 15 but before the first penalty date, you still get it for that year; otherwise it starts the next year (S.C. Code 12-37-250(A)(3)).

Renewal: One-time. Reapply only if the eligible owner dies or you move to a new home.

Savings estimate for South Carolina

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

South Carolina median effective rate: 0.48% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for South Carolina

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for South Carolina

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about people with disabilities property tax breaks in South Carolina

Who qualifies for property tax breaks for people with disabilities in South Carolina?

Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters): Paraplegic or hemiplegic persons who own the home alone or with a spouse; also former SC law enforcement officers and firefighters totally and permanently disabled in the line of duty, and parents of a minor child who is blind or permanently uses a wheelchair (per SCDOR list). Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): You hold full title or a life estate (or are beneficiary of a trust holding title) to your legal residence, have been an SC resident for one year as of December 31 before the tax year, and as of that December 31 you are 65 or older, totally and permanently disabled as classified by a state or federal agency, or legally blind. A married couple qualifies if either spouse qualifies.

Is there an income limit for people with disabilities' property tax breaks in South Carolina?

Our sources list no income limit for any of these breaks.

When is the deadline for people with disabilities to apply in South Carolina?

Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters): No annual deadline stated by SCDOR. Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): Before July 16 of the tax year. If you apply after July 15 but before the first penalty date, you still get it for that year; otherwise it starts the next year (S.C. Code 12-37-250(A)(3)).

Do people with disabilities have to reapply every year in South Carolina?

Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters): One-time. Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): One-time. Reapply only if the eligible owner dies or you move to a new home.

Where do people with disabilities apply for property tax breaks in South Carolina?

Your county assessor grants the 4% legal residence rate; your county auditor grants the homestead exemption for people 65+, disabled or blind (in Greenville County, applications go to Real Property Services). Exemptions for disabled veterans and certain other groups are granted by the SC Department of Revenue (apply on MyDORWAY or Form PT-401-I). For the Paraplegic or Hemiplegic Dwelling Exemption (and disabled law enforcement officers and firefighters): Apply to SCDOR on MyDORWAY or Form PT-401-I with medical or agency certification and proof of the 4% legal residence rate.

More for South Carolina homeowners

Disability in nearby states

Sources

Last checked: Oct 2026.