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What is the Homestead Exemption Benefit:
In 2007 the SC Legislature passed legislation that completely exempts from your tax bill all taxes levied for school operating purposes on the value of your legal residence. the Homestead Exemption credit continues to completely exempt the value of $50,000 for all purposes except for school operating purposes (already exempted by the new 2007 legislation)
Below is an example of a tax bill with credits for school operations (school tax credit savings) and homestead exemptions:
Value of Home $62,500
Assessment ratio for legal residence (4%) x .04
Total Assessed value 2,500
Total Assessed value 2,500
Total millage for all purposes (285 mills) x .285
Total taxes due before any credit $712.50
Total taxes due before any credit $712.50
New school tax credit savings:
62,500x.04x150 mills school operations = ($375)
Homestead exemption credit:
50,000x.04x135 mills
(285 total-150 school operating) = ($270)
Total tax bill with both credits: = $67.50
Do I qualify:
In order to qualify, the following points must be true:
- You hold complete fee simple title or life estate to the primary residence
- As of December 31 preceding the tax year of exemption you were a legal resident of South Carolina for at least one calendar year
- As of December 31 preceding the tax year of exemption you turned 65 years of age, was declared totally and permanently disabled by a state or federal agency having the authority to make such a declaration and/or you are legally blind as certified by a licensed ophthalmologists.
Contact the County Auditor's office in Darlington county for application information and assistance. You can visit them at 1 Public Square, Room 205 in Darlington, SC 29532, call 843-398-4110, or Send Email
What documents do I need:
The following documents are needed when applying:
- Proof of Eligibility (see qualifications)
- If applying due to age, birth certificate, Medicaid card, Medicare card, and/or driver's license
- If applying due to disability, documentation from licensed ophthalmologist.
- If you are the income beneficiary of a trust, present a copy of trust agreement
Do I need to re-apply annually:
No. Only in the case of the death of the eligible owner or spouse (see "Surviving Spouse Benefit" below), or if you move to a new home will re-application be necessary. However, any changes that may affect your eligibility must be reported immediately to the county auditor. These changes may include:
- Change in disability status
- Change in ownership
- Rental of your home
- Remarriage of surviving spouse
The surviving spouse of a qualified or potentially qualified Homestead recipient may also receive the benefit. If you are the spouse of a person who was not otherwise qualified for the Homestead Exemption on December 31 preceding the tax year for which the exemption is claims, but was 65 years of age, legally blind, or permanently disabled at the time of his/her death, and meets the ownership and residency requirements (as defined above).
CLICK HERE FOR MORE INFORMATION ON HOMESTEAD EXEMPTIONS
CLICK HERE FOR MORE INFORMATION ON HOMESTEAD EXEMPTIONS
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