You may qualify for the Homestead Exemption if you:
- ARE at least 65 years of age on or before December 31, preceding the tax year in which you wish to claim the exemption; OR
- ARE certified totally and permanently disabled by a state or federal agency; OR
- ARE legally blind; AND
- ARE a legal resident of South Carolina for at least one year on or before December 31 of the year prior to the exemption; AND
- HOLD fee simple title or partial title to your house, mobile home, or life estate on or before December 31 of the year prior to the exemption, and have been approved to receive the 4% legal residence tax assessment ratio, AND
- WERE a legal residence of South Carolina for one year
Department