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Property Tax on Housing

PROPERTY TAXES ON HOUSING
1. The dwelling house and one acre of land owned and used by a person who is
paraplegic or hemiplegic (paralysis of lower body or on one side) is totally
exempt from state and local property taxes. A person with Parkinson’s Disease,
Multiple Sclerosis, or Amyotrophic Lateral Sclerosis-ALS (Lou Gehrig’s Disease) is
also allowed this exemption if it causes the same ambulatory (walking)
difficulties as a person with paraplegia or hemiplegia. The property may be
owned jointly with a spouse. SC Code Ann. Section 12-37-220(B)(2)(a)

2. The dwelling house and the lot where it is located if owned and used by a
veteran of the US armed forces, law enforcement officer or firefighter and who is
100% permanently and totally disabled due to service-connected disability, is
totally exempt from state and local property taxes. The property may be owned
jointly with a spouse. Under some conditions this benefit also applies to the
person’s surviving spouse. SC Code Ann. Section 12-37-220 (B)(1)(e)

3. The dwelling house owned and used by a person who is totally and
permanently disabled (as determined by a state or federal agency) OR a person
who is blind is exempt from taxes on the first $50,000 in value of the house. 

This exemption also applies to anyone age 65 or over. A person who has not yet

been determined disabled by any other agency may apply to the SC Department
of Vocational Rehabilitation for a determination. The property may be owned
jointly with a spouse. SC Code Ann. Sections 12-37-220 (A)(9) and
250(A)(1)(i)-(iii).

NOTE: The SC Department of Revenue makes all decisions about exemptions
for property tax on housing. The application form is at:
https://dor.sc.gov/tax/exempt-property (If you are asked for a user
name/password, simply press “cancel” to get to the website). When completed,
the form may be mailed, or sent by fax or e-mail to the SC Department of
Revenue. You may also ask for help from your county Auditor’s Office.