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:
If the three statements above are true, you are qualified to receive the Homestead Exemption.
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:
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