Senior Citizens Exemption (Homestead Exemption) - The Homestead Exemption Program exempts $50,000 from the value of your legal residence for property tax purposes.
You may qualify if:
1. You hold complete fee simple title or life estate to your primary residence.
2. As of December 31 preceding the tax year of the exemption, you were a legal resident of South Carolina for one calendar year.
3. As of December 31 preceding the tax year of the exemption:
- you were 65 years of age, or
- you were declared totally and permanently disabled by a state or federal agency having the authority to make such a declaration, or
- you were legally blind as certified by a licensed ophthalmologist.
If the three statements above are true, you are qualified to receive the Homestead Exemption.
Surviving Spouse Benefit:
As the surviving spouse of a qualified or potentially qualified Homestead recipient, you may also receive the benefit if:
You are the surviving spouse of a person who was not otherwise qualified for the Homestead Exemption on December 31 proceeding the tax year for which the exemption is claimed, but was 65 years of age, legally blind, or permanently disabled at the time of his death, and meet the ownership and residency requirements as defined above.
Contact the Berkeley County Auditor’s Office for application information and assistance.
You will need the following documents:
Proof of your eligibility is required.
- If you are applying due to age, bring your birth certificate, Medicaid card, Medicare card or driver’s license.
- If you are applying due to disability, you will need to present documentation from the state or federal agency certifying the disability showing your date of entitlement.
- If you are applying due to blindness, you will need to present documentation from a licensed ophthalmologist showing the effective date.
- If your property is deeded into a Trust, and you are the income beneficiary of the trust, you will need to present a copy of the trust agreement.
You do not need to re-apply each year except in the event of the death of the eligible owner, or if you move to a new home.
Any of the following changes that may affect your eligibility must be reported to your County Auditor immediately:
- Change in disability status.
- Any change in ownership.
- Rental of your home.
- Remarriage of the surviving spouse.