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1. What is the Homestead Exemption Program?

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).

This program is often confused with the Application for Special Assessment as Legal Residence (4%) which is processed by the Tax Assessor’s Office. The Homestead Exemption and the Legal Residence Special Assessment are two separate programs and must be made with two different applications.

2. Do I qualify for the Homestead Exemption Program?

Qualifying Statements

If statements 1, 2, and 3 are true, you are qualified to receive the Homestead Exemption:

1. I hold complete fee simple title or life estate to my primary residence.
2. As of December 31, preceding the tax year of the exemption, I
   • Was a legal resident of South Carolina for one year
3. As of December 31, preceding the tax year of the exemption, I

• Was 65 years of age, or
• Was declared totally and permanently disabled by a state or federal agency having the authority to make such a declaration, or
• Was legally blind as certified by a licensed ophthalmologist.

Surviving Spouse Benefit

The surviving spouse of a qualified or potentially qualified recipient may also receive the benefit if:

• You are the surviving spouse of a qualified Homestead recipient
• You are the surviving spouse of a person who was not otherwise qualified for the Homestead Exemption but failed to make application in the year that they would have received the exemption at the time of his/her death.
  • And, if you remarry, you would not qualify for the surviving spouse benefit for the Homestead Exemption.

3. When can I apply for the Homestead Exemption on my primary residence?

The Williamsburg County Auditor’s Office may accept applications during the following periods:

• Application Period
  • The year after you turned 65 or classified 100% disabled or legally blind, apply between April 1st and August 15th to receive the exemption on property tax bill mailed in the fall.
• Post-application Period
  • Apply between July 16th and before the first penalty date of the tax year that the exemption can first be claimed. If you did not file during the application period, you must do so during the next tax year by that period’s first penalty date, January 15th.
  • If you apply during the post-application period and you qualify, you may be eligible for a refund for the preceding year.

4. Where do I apply for the Homestead Exemption Program?

You may apply for the Homestead Exemption at the Williamsburg County Auditor’s office. If you are unable to go to the Auditor’s office, an agent can make an application on your behalf.

For more information, contact the Auditor’s Office.

5. What documents are needed to apply for a Homestead Exemption?

Proof of your eligibility is required. This may entail a number of documents, depending on why you are eligible:

• If you are applying due to age, bring your birth certificate or Medicare card, and your South Carolina 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 and your South Carolina Driver’s License or South Carolina Identification.
• If you are applying due to blindness, you will need to present documentation from a licensed ophthalmologist and your photo identification.
• A copy of your Social Security Card is requested.
• If the property is owned jointly, identification for on the co-owner is requested.

6. Do I need to reapply annually?

No. It is not necessary to reapply annually, except when there is a change of ownership as a result of death or a change in occupancy.

7. When is it necessary to reapply?

It is necessary to reapply when one of the following occurs:

• Change in disability status
• Change in ownership
• Rental of your home
• Remarriage of the surviving spouse

8. What is the benefit?

How the Homestead Exemption Program Can Reduce Your Property Tax Bill

Example of a tax bill with credits for school operations (school tax credit savings) and homestead exemption:

• Value of Home = $62,500
• Assessment ratio for Legal Residence (4%): $62.500 × 0.04 = $2,500
• Total assessed value = $2,500
• Assessed value times total Millage for all purposes (285 mills): $2,500 × 0.285
• Total Taxes due before any credits = $712.50

New school tax credit savings:

• $62,500 × 0.04 × 150 mills school operations = ($375)

Homestead exemption credit:

• $50,000 × 0.04 × 135 mills
• (285 total - 150 school operating) = ($270)

Total tax bill with both credits: $712.50 - $375 - $270 = $67.50

Example Only

This is an example and may not apply the same benefit for your property.

This example does not include any credit for the Local Option Sales Tax (LOST).

9. Is there other important information I may need, or someone I can contact for assistance or questions?

Other Important Information

If your deed is in your name and your spouse’s name, you up to the full limit of the exemption as long as one of you meet 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.

Assistance

The Williamsburg County Auditor’s Staff will answer any questions regarding eligibility status and application procedures. Please call 843-355-9321, ext. 5600 with any questions regarding the Homestead Exemption Program.