Horry County property tax exemptions fall into three main groups: the 4% legal residence assessment rate for any owner-occupied primary home, the Homestead Exemption that removes the first $50,000 of value for residents who are 65 or older, totally and permanently disabled, or legally blind, and full exemptions for disabled veterans, certain first responders, Medal of Honor recipients, and former prisoners of war. Each has its own office, deadline, and paperwork, and none of them apply automatically. You have to file.
The 4% Legal Residence Rate
Your primary home in Horry County is assessed at 4% of fair market value instead of the 6% rate that applies to second homes, rental properties, and commercial real estate.1Horry County SC.Gov. FAQs On a $300,000 home, that drops the taxable value from $18,000 to $12,000, which translates into several hundred dollars a year depending on your millage rate.
To qualify, the property has to be your domicile, not a place you stay sometimes. South Carolina law requires you to certify under penalty of perjury that neither you nor anyone in your household claims legal residence in another state for any purpose, and that you are not claiming the 4% rate on a different property.2South Carolina Legislature. South Carolina Code Title 12 Chapter 43 The application asks for a copy of your most recently filed South Carolina income tax return and South Carolina vehicle registrations for every vehicle registered in your name at the property.3Horry County. Instructions for 4% Legal Residence Application The assessor can ask for more.
Deadline and False-Claim Penalty
File by May 31 to get the 4% rate on that year’s bill.4Horry County Government. Applications for Legal Residence Property Tax Exemption Due May 31 If you buy a home after May 31, you generally have until the first penalty date on that year’s tax bill to submit your initial application.
Claiming the 4% rate when you should not is expensive. If the county later determines you were ineligible, or you lost eligibility and did not tell the assessor within six months, you owe a penalty equal to 100% of the tax you paid at the lower rate, plus interest of half a percent per month. The minimum is $30 and the maximum is the full current-year tax bill, collected the same way as regular property tax.2South Carolina Legislature. South Carolina Code Title 12 Chapter 43
Active-Duty Military
Service members stationed outside South Carolina who keep Horry County as their legal residence can still get the 4% rate, but the paperwork is different. You apply annually and provide your most recent Leave and Earnings Statement along with orders showing South Carolina as your home of record. Call the Assessor’s Office before filing so you send the right documents the first time.
Homestead Exemption for Seniors, Disabled, and Legally Blind Residents
The Homestead Exemption removes the first $50,000 of your home’s fair market value from all county, municipal, school, and special assessment property taxes.5South Carolina Department of Revenue. Homestead Exemption Flyer It is not a rate reduction; it eliminates tax on that slice of value entirely, and it stacks on top of the 4% legal residence rate.
You qualify if, as of December 31 of the year before the tax year, one of the following is true:
- You are age 65 or older and have been a South Carolina resident for at least one full year.6South Carolina Legislature. South Carolina Code 12-37-250 – Homestead Exemption for Taxpayers Sixty-Five and Over or Those Totally and Permanently Disabled or Legally Blind
- You have been declared totally and permanently disabled by a state or federal agency with the authority to make disability classifications. If no agency has classified you, you can apply to South Carolina Vocational Rehabilitation for an evaluation.6South Carolina Legislature. South Carolina Code 12-37-250 – Homestead Exemption for Taxpayers Sixty-Five and Over or Those Totally and Permanently Disabled or Legally Blind
- You are legally blind, certified by a licensed ophthalmologist.5South Carolina Department of Revenue. Homestead Exemption Flyer
You have to hold the property in fee simple, through a life estate, or as the beneficiary of a trust that holds title to your home.7Georgetown County, South Carolina. Homestead Exemption Information and Application If a married couple owns the home jointly, only one spouse needs to meet the age, disability, or blindness test, and the exemption covers the whole dwelling.
When to Apply
In the year you turn 65, become classified as disabled, or are certified as legally blind, you can apply between July 16 and December 31. In later years, the window runs January 1 through July 15. Miss both, and you can still file between July 16 and the first penalty date on that year’s bill, though the result may be a refund rather than a lower upfront bill.
Where to File and What to Bring
The Homestead Exemption is handled by the Horry County Auditor’s Office, which is a different office from the Assessor’s Office that runs the 4% rate.8Horry County SC.Gov. Tax Payer Services For age, bring a driver’s license or equivalent ID. For disability, bring the classification letter from the agency that declared you disabled. For blindness, bring the letter from your ophthalmologist.
Full Exemption for Disabled Veterans and First Responders
South Carolina fully exempts the home of a veteran who is permanently and totally disabled from a service-connected cause. The exemption covers the house and up to five acres of surrounding land, plus up to two private passenger vehicles.9South Carolina Department of Revenue. Veterans – Learn More About SC Property Tax Exemptions The South Carolina Department of Revenue administers this exemption, not the county.
The same full exemption is available to former law enforcement officers, firefighters (including volunteers), emergency medical services workers, and rescue squad workers who are permanently and totally disabled from a service-connected disability.10South Carolina Legislature. South Carolina Code Title 12 Chapter 37
Medal of Honor Recipients and Former POWs
Medal of Honor recipients and former prisoners of war from World War I, World War II, the Korean Conflict, or the Vietnam Conflict get a full exemption on the home, up to one acre of land, and up to two private passenger vehicles.9South Carolina Department of Revenue. Veterans – Learn More About SC Property Tax Exemptions The land allowance is one acre here, not the five acres a disabled veteran gets.
Surviving Spouses
A qualifying veteran’s or first responder’s surviving spouse can claim the same exemption, even if the deceased never applied for it.11South Carolina Department of Revenue. SC Expands Property Tax Exemption for Disabled Veterans The spouse must remain unmarried, keep living in the home, and hold the property in fee or for life. A surviving spouse who moves to a new home can transfer the exemption by notifying the Department of Revenue of the new address.10South Carolina Legislature. South Carolina Code Title 12 Chapter 37
Documents to Gather
The core document is a certificate signed by the county service officer confirming the service-connected disability.10South Carolina Legislature. South Carolina Code Title 12 Chapter 37 Have your DD-214 and current VA disability rating letter ready as well, since the Department of Revenue can request additional documentation. The South Carolina Department of Veterans’ Affairs also suggests pulling together your tax map number, deed information, property address, and vehicle identification numbers before you start.12South Carolina Department of Veterans’ Affairs. Property Tax Exemption for Disabled South Carolina Veterans Expanded
Homes Held in Trust or Life Estate
You do not have to hold outright title. If a trust owns your home and you are the beneficiary living in it, the property qualifies for the 4% rate, the Homestead Exemption, and the veteran and first responder exemption on the same terms as if you owned it directly.2South Carolina Legislature. South Carolina Code Title 12 Chapter 43 The trustee has to certify to the assessor that you actually live there.
A life estate works the same way. If you hold a life estate in a home you occupy as your primary residence, you are treated as a fee simple owner for exemption purposes.6South Carolina Legislature. South Carolina Code 12-37-250 – Homestead Exemption for Taxpayers Sixty-Five and Over or Those Totally and Permanently Disabled or Legally Blind That matters in estate planning: a parent who deeds a home to children but keeps the right to live there retains the exemption for as long as they stay in the home.
Exemptions Do Not Follow You When You Move
Selling your home and buying another one, even inside Horry County, ends your existing exemptions. You have to reapply at the new address, because acquiring new property is one of the events the Department of Revenue treats as disrupting an exemption.13South Carolina Department of Revenue. Exempt Property Call the Auditor’s Office for the Homestead Exemption and the Assessor’s Office for the 4% legal residence rate as soon as you close. Waiting until the next tax cycle can cost you a full year of savings.
If Your Application Is Denied
For a county-level decision, such as a denied 4% application or a disputed assessed value, you can appeal to the Horry County Board of Assessment Appeals within 30 days of receiving the assessor’s written response to your objection.14Horry County SC.Gov. Questioning Values
For a state-level decision, such as a denied disabled veteran exemption, file a written protest with the South Carolina Department of Revenue within 90 days of the date on your proposed assessment notice. During that window, the department will not try to collect the disputed tax or take enforcement action.15South Carolina Department of Revenue. Appeals Process Miss the 90 days and the assessment is final.