Homestead Exemption Program

General Information

In 1972, the General Assembly passed the Homestead Exemption Law, which provided property tax relief for South Carolinians age sixty-five, the blind, or the disabled. Since that time, the Comptroller General's Office has reimbursed over 545 million dollars for property tax relief through this worthy program. 

How the Homestead Exemption Program Can Reduce Your Bill

Please note: This guide is provided as a general information tool and does not attempt to cover the entire Homestead Exemption law. Your County Auditor and The Comptroller General's Office will be happy to assist you with further questions.

Example Without Homestead

  • Value of Home: $62,500
  • Less Homestead Exemption: N/A
  • New Value of Home: $62,500
  • Multiplied by 4%: $2,500
  • Multiplied by Millage: × 0.100
  • Total Taxes: $250

Example With Homestead

  • Value of Home: $62,500
  • Less Homestead Exemption: − $50,000
  • New Value of Home: $12,500
  • Multiplied by 4%: $500
  • Multiplied by Millage: × 0.100
  • Total Taxes: $50
  1. How do I Qualify?
  2. Where do I apply?
  3. What documents do I need?
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Additional Assistance

The South Carolina Joint Legislative Committee on Aging assists the senior community with problems and introduces legislation to correct inequities in the law.

Joint Legislative Committee on Aging
P.O. Box 11867
Columbia, SC 29211
Phone: 843-734-2995

In addition to the Homestead Exemption Program, there are other services and programs available to qualified individuals. To find out more, contact:

Department of Health and Human Services Office of Aging
P.O. Box 8206
Columbia, SC 29202
Phone: 843-253-6100

The Homestead Exemption Program is administered at the State level by the Comptroller General.

South Carolina Comptroller General
Local Government Division
P.O. Box 11228
Columbia, SC 28211
Phone: 843-734-2137