If you have a 100 percent, total and permanent, service-connected disability rating from the VA, your home and up to five acres of the land it sits on are completely exempt from South Carolina property tax. Recent legislation lets you claim the exemption for the whole year in which you become eligible, retroactive to 2022. An unremarried surviving spouse keeps the exemption while they hold sole ownership, and can claim it even if the veteran never applied.
Apply through the South Carolina Department of Revenue, not your county. Apply online at MyDORWAY using the Exempt Property Application link, or mail Form PT-401I with the required documents to SCDOR, Government Services Division, PO Box 125, Columbia SC 29214-0720. You can also file in person at a Department of Revenue Taxpayer Service Center. For help call 803-898-5700 or email property.exemptions@dor.sc.gov.
Your VA letter showing a 100 percent total and permanent service-connected rating, proof that you own the home and live in it, and the deed or title showing the home is in your name alone or jointly with your spouse. A surviving spouse also needs the veteran’s death certificate and proof of sole ownership.
