- Tax Services & Information
- Tax Relief & Exemptions
Tax Relief & Exemptions
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In 2007, legislation was passed that completely exempts school operating taxes for all owner occupied legal residences that qualify under SC Code of Laws Section 12-43-220(c).
Please see the Georgetown County Assessor’s page for information on applying for this exemption.
What is the Homestead Exemption benefit?
The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, those totally and permanently disabled, or legally blind.
Other Important Information
If your deed is in your name and your spouse’s name, you receive up to the full limit of the exemption as long as one of you meets all the eligibility requirements. If your deed is in your name and someone other than your spouse’s name, you will only get a portion of the exemption equal to the amount of interest you have in the property as listed on your deed.
Do I qualify for the Homestead Exemption?
To view an exhaustive list of requirements for qualification, or to apply for a Homestead Exemption, please visit our Homestead Exemption Application page.
High Mileage Exemption
The high mileage chart is determined by the South Carolina Department of Revenue. Taxpayers may appeal the appraised value of a vehicle for high mileage if the vehicle averages over 15,000 miles, annually, based on the age of the vehicle (total miles divided by age of vehicle). Please note that vehicles 15 years of age or older do not qualify for this exemption.
6% Assessment Ratio for Camper
The assessment ratio for campers is 10.5%. If your camper is equipped with the required features set forth in SC Code 12-37-220, it may qualify for the 6% assessment ratio.
(A) A motor home or trailer used for camping and recreational travel that is pulled by a motor vehicle on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or secondary residence also is a primary or secondary residence for purposes of ad valorem property taxation in this State. The fair market value of a motor home or trailer used for camping and recreational travel that is pulled by a motor vehicle classified for property tax purposes as a primary or secondary residence pursuant to this section must be determined in the manner that motor vehicles are valued for property tax purposes.
Special Assessment for Motor Home, RV, Camper, Trailer, etc. (PDF)
6% Assessment Ratio for Watercraft
The assessment ratio for watercraft is 10.5%. If your watercraft contains a cooking area with an onboard power source, a toilet with exterior evacuation and a sleeping quarter, it may qualify for the 6% assessment ratio.
You can apply for a special assessment on a documented vessel that contains all the required features set forth in SC Code 12-37-244.
(B)(1) A person who owns a boat or watercraft that contains a cooking area with an onboard power source, a toilet with exterior evacuation, and a sleeping quarter, may claim one boat or watercraft as a primary residence and one boat or watercraft as a secondary residence for purposes of ad valorem property taxation in this State.
Application for Special Assessment (PDF)
Soldiers & Sailors Civil Relief Act of 1940
Section D. PERSONAL PROPERTY TAXES - As the “tax day” varies from state to state, your personal property could be present for tax purposes in several taxing jurisdictions the same year. To protect you, the Act prohibits any state except that of your domicile (record) from taxing your personal property.
A current LES (Leave and Earnings Statement) is required to be provided to the Auditor’s office for verification.
Department of Revenue Exemptions
100% Service connect disability from Veterans Affairs
You must apply through the South Carolina Dept. of Revenue (SCDOR); once they have granted the exemption, they will notify the county Assessor and Auditor.
The SC DOR Exempt Property section determines if any property (real or personal) qualifies for exemption from local property taxes in accordance with the Constitution and general laws of South Carolina.
South Carolina Code Section 12-37-220
Please contact the South Carolina Department of Revenue at 803-898-5700 for more information concerning exemption qualifications.