South Carolina · Property tax exemptions for seniors · Updated Oct 2026
South Carolina property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in South Carolina that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in South Carolina is the 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.
- Worth
- $50,000
- Age
- 65 or older
- Income limit
- None listed in our sources
- Deadline
- July 16
Property tax breaks for seniors in South Carolina
SeniorsHomestead 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.
- 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
- 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.
Savings estimate for South Carolina
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
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 seniors: you own and live in the home, age 65. Change any answer to your own.
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.
Questions about seniors property tax breaks in South Carolina
Who qualifies for property tax breaks for seniors in South Carolina?
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 seniors' property tax breaks in South Carolina?
Our sources list no income limit for any of these breaks.
When is the deadline for seniors to apply in South Carolina?
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 seniors have to reapply every year in South Carolina?
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 seniors 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 Homestead Exemption (65+, Totally and Permanently Disabled, or Legally Blind): Apply to your county auditor (Greenville County: Real Property Services) in person, by mail with copies of proof, or online where the county allows.
SourcesLast checked: Oct 2026.