Other Exemptions

Exemptions Available to Taxpayers	Related Information
Owner Occupied Residential Assessment 4%	Application
Agricultural Land Use Assessment	Application
Homestead Exemption	(Age or Disability Requirement) Information
Church Organizations	Qualify for exemption from date of purchase. Separate applications for exemption must be filed for each parcel of real estate. If a church changes its name, or acquires additional property, a new application is required. Once certified by the SC Department of Revenue, taxes will be exempted and prorated from date of transfer if applicable.
SC Tax Exemption	When determining if an individual/organization qualifies for an exemption on real property, there are two criteria that must be met. DOR must verify that the property is owned as of December 31st of the previous year and we must verify the effective date of disability of the individual requesting the exemption is also as of December 31st of the previous year in order to qualify for the exemption. Exempt Property FAQ provided by the Department of Revenue Non-Profit Organizations and Individuals seeking exemption(including disabled veterans, paraplegic, hemiplegic, quadriplegic or surviving spouses of) MUST APPLY FOR EXEMPTION on form PT - 401. Please print, fill out, and send to: S.C. Department of Revenue, Property Division Columbia, SC 29314-0303 SC Department of Revenue