If you have a 100 percent, total and permanent, service-connected disability rating from the VA, two private passenger vehicles you own or lease are completely exempt from South Carolina property tax. A vehicle titled to a trustee also qualifies as long as you or your spouse are the beneficiaries of the trust, and a vehicle titled only in your spouse’s name qualifies if your spouse lives with you and the vehicle is registered at the same address. Spouse-titled vehicles count toward your limit of two.
Apply through the South Carolina Department of Revenue, not your county auditor. 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. 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, and the registration and title or lease for each vehicle you are claiming. If the vehicle is held in trust, bring the trust documents showing you or your spouse as beneficiary.
