Greenville County Auditor - Homestead Exemption

Administered by The Office of Comptroller General

How the Homestead Exemption Program Can Reduce Your Property Tax Bill

General Information

In 1972, the General Assembly passed the Homestead Exemption Law which provided property tax relief for South Carolinians age sixty-five, the blind and disabled.

What is the benefit?

The program exempts the first $50,000 of the value of your home from all property taxes.

Example without homestead exemption credit:

Value of Home$62,500
Multiplied by 4% Ratio =2,500
Multiplied by Millagex .285
Total Taxes Due =$ 712.50

Example with homestead exemption credit:

Value of Home$62,500
Less Homestead Credit- (50,000)
"New" Value of Home$12,500
Multiplied by 4% Ratio =500
Multiplied by Millagex .285
Total Taxes Due =$142.50

Do I Qualify?

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

What documents are needed?

Proof of your eligibility is required.

If you are applying due to age, bring your birth certification, Medicaid card, Medicare card, or driverТs license.

If you are applying due to disability, you will need to present documentation from the state or federal agency certifying the disability.

If you are applying due to blindness, you will need to present documentation from a licensed ophthalmologist.

Where Do I Apply?

You may apply for the Homestead Exemption at the office of Real Property Services, Suite 1000, County Square, 301 University Ridge, Greenville S C. If you are unable to go to Real Property Services, an agent can make application for you. Contact: (864)467-7300.

Do I need to re-apply annually?

No. Only in the case of the death of the eligible owner or if you move to a new home will re-application be necessary. However, any changes that may affect your eligibility must be reported. They are:

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