South Carolina's Homestead Exemption: A Guide for Columbia-Area Seniors
South Carolina's homestead exemption takes a slice of your home's value off the tax rolls if you're 65 or older, totally and permanently disabled, or legally blind. For tax year 2026 the state budget raised that slice from $50,000 to $75,000 for many owners. Here's who qualifies, when to apply, and how it works in Lexington and Richland counties around Columbia.
AT A GLANCE
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What the exemption does
South Carolina Code Section 12-37-250 exempts the first $50,000 of a qualifying homeowner's legal residence from property taxes. The SC Department of Revenue's flyer calls it a complete exemption on that portion of value. Any value above it is taxed as usual.
The state reimburses local governments for the lost tax, so it isn't a loan or a deferral. It's also separate from the 4% legal residence assessment ratio, which you request from your county assessor. Richland County explains that the 4% ratio applies to owner-occupied homes and also exempts the school operating millage. Most homestead applicants will want both.
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The three tests
The DOR flyer says all three statements must be true:
Ownership. You hold complete fee simple title or a life estate in your primary legal residence, or you're the beneficiary of a trust that holds title.
Residency. As of December 31 before the tax year, you have lived in South Carolina as your permanent home and legal residence for a full calendar year.
Age, disability or blindness. As of that same December 31, you are at least 65, have been declared totally and permanently disabled by a state or federal agency authorized to do so, or are legally blind as certified by a licensed ophthalmologist.
If no agency has classified your disability, the flyer says you may apply to the SC Vocational Rehabilitation Department.
When does the clock start?
Lexington County's auditor publishes two charts that make the timing concrete. Residency counts in full calendar years after the year you moved.
You moved to SC in | First tax year you can qualify |
|---|---|
2024 | 2026 |
2025 | 2027 |
2026 | 2028 |
2027 | 2029 |
The age test works the same way: you must be 65 by December 31 of the year before.
Born in | First tax year you can qualify |
|---|---|
1960 | 2026 |
1961 | 2027 |
1962 | 2028 |
1963 | 2029 |
1964 | 2030 |
If you own the home jointly with a spouse, Richland County says only one of you needs to be 65.
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The extra $25,000 for 2026
The 2026–27 state budget (H. 5126, Act No. 259) contains Proviso 117.220. Its ratified text lets a person who is eligible for and claims the Section 12-37-250 exemption take an additional $25,000 exemption for the property tax year ending in the current fiscal year, if the person "was eligible to claim the exemption ... in Property Tax Year 2025 and otherwise qualifies." The extra amount applies to the same taxes as the regular exemption, and the state reimburses local governments for it.
A few points to keep in mind:
It's temporary. The DOR's Information Letter #26-23 notes that temporary provisos expire on June 30, 2027 unless the legislature reenacts them. Lexington County says that unless extended or made permanent, the exemption stays at $50,000 for future tax years.
Eligibility wording differs. DOR's summary and Lexington County describe the $75,000 as going to eligible or qualified homestead recipients for 2026. The ratified proviso itself mentions eligibility in tax year 2025. If you first qualified in 2026, ask your county auditor whether your bill gets $50,000 or $75,000.
A built-in off switch. The proviso says it doesn't take effect if the regular exemption amount is raised, or another homestead exemption is enacted, by September 1 of the fiscal year.
What it can mean on a bill
Lexington County's own example uses a $100,000 home, the 4% legal residence ratio and a 0.285 millage rate:
No exemption | $50,000 exemption | $75,000 exemption (2026) | |
|---|---|---|---|
Value of home | $100,000 | $100,000 | $100,000 |
Less exemption | $0 | ($50,000) | ($75,000) |
Taxable value | $100,000 | $50,000 | $25,000 |
Times 4% ratio | 4,000 | 2,000 | 1,000 |
Times millage (0.285) | $1,140.00 | $570.00 | $285.00 |
The county notes that this is only an example and your property may not get the same benefit. Millage rates vary by where you live.
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When to apply
You apply with the county auditor where the home is. Under Section 12-37-250, applications are due before July 16. Lexington County breaks the year into three windows:
Window | Dates | Who uses it |
|---|---|---|
Pre-application | July 16 – December 31 | People turning 65, or newly classified as disabled or blind, that year |
Application | January 1 – July 15 | The year after you turn 65 or are classified |
Post-application | July 16 until the first penalty date of the tax year | Late filers; if you qualify, you may get a refund for the preceding year |
The DOR flyer adds that you don't need to reapply each year unless you move or the qualifying owner dies and someone else in the home is eligible. If you move within South Carolina, apply again with the auditor in your new county.
Lexington County lists times when you must reapply: a change in disability status, a change in ownership, renting out the home, or remarriage of a surviving spouse.
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Documents to bring
Applying because of | What counties ask for |
|---|---|
Age | Birth certificate or SC driver's license (DOR flyer). Lexington asks for a birth certificate or Medicare card plus your SC driver's license |
Disability | Papers from the state or federal agency certifying the disability. Lexington also asks for your SC driver's license or SC ID |
Blindness | Certification from a licensed ophthalmologist. Richland also accepts a letter from the Commission for the Blind |
Trust ownership | A copy of the trust agreement |
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Surviving spouses
A surviving spouse can keep the benefit if the late spouse was eligible at death, according to the DOR flyer. The survivor must:
get fee simple title or a life estate, or be the beneficiary of a trust holding title, within nine months of the death
live in the home as a primary legal residence
remain unmarried
Lexington County adds that this also covers the spouse of someone who qualified but hadn't yet applied when they died.
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Disabled veterans: a different program
Veterans with a total and permanent service-connected disability have a separate exemption run by the Department of Revenue, not the county auditor. DOR says it covers the dwelling and a lot of up to five acres, and the veteran must live there and have the 4% legal residence ratio. DOR's help line on its exemptions page is 803-898-5700.
NEXT STEPS FOR COLUMBIA-AREA OWNERS
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Columbia-area contacts
Lexington County Auditor, Homestead Exemption Coordinator: (803) 785-8181, auditor@lexingtoncounty.sc.gov. County offices at 212 South Lake Drive, Lexington, SC 29072.
Richland County Auditor: homestead questions 803-576-2610 or 803-576-2611. 2020 Hampton St., Columbia, SC 29204.
SC Department of Revenue, property tax exemptions: 803-898-5700.
More help with property taxes
Official sources
Last checked: October 30, 2026. Eligibility, the 2026 proviso, filing windows, documents, surviving-spouse rules and contacts come from the SC Department of Revenue's homestead flyer, exemptions page and Information Letter #26-23, SC Code Section 12-37-250, the ratified 2026–27 budget text, and the Lexington and Richland county auditor pages.
This is general information, not tax advice. Your county auditor decides whether you qualify and how much of your home's value is exempt.
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