How to Apply for Horry County Homestead Exemption: Filing and Deadlines

To apply for the Horry County homestead exemption, file an application with the Horry County Auditor’s Office between January 1 and July 15 of the tax year you want it to take effect. You can submit online, in person at one of three county offices, or by mail. Approval eliminates property tax on the first $50,000 of your home’s fair market value, and the exemption stays in place until you sell or your ownership changes.¹

Do You Qualify

South Carolina Code 12-37-250 sets three qualifying categories, and you only need to meet one:²

You turned 65 on or before December 31 of the year before the tax year you’re claiming.
A state or federal agency (such as the Social Security Administration or the VA) has classified you as totally and permanently disabled.
You are certified as legally blind under South Carolina’s statutory definition.³

Whichever category applies, you also need to hold full ownership (fee simple title) or a life estate in the property, have lived in South Carolina for at least one full year, and use the home as your permanent legal residence.² Rental properties, investment homes, and vacation houses do not qualify.

What to Gather Before You Apply

Missing paperwork is the most common reason applications stall. Pull these together first:

Proof of age if you’re applying at 65 or older: a valid South Carolina driver’s license, state-issued ID card, or birth certificate.¹
Disability certification if applying as disabled: an award letter or certification from the Social Security Administration, the VA, or another agency authorized to classify total and permanent disability, showing the effective date.⁴
Blindness certification if applying as legally blind: a certification from a licensed ophthalmologist.⁵
Social Security numbers for every person listed on the title.
Your property’s tax map number and physical address, both of which appear on your most recent property tax bill.

Three Ways to File

Online

The Horry County Auditor’s Office publishes a homestead exemption form on its website. Go to the Auditor’s forms page at horrycountysc.gov, open the Homestead Exemption Form, and complete it electronically. You will need to upload scans of your supporting documents.⁶

In Person

Walk into any of the three Auditor locations with your original documents. Staff can verify them on the spot.⁷

Conway (main office): 1301 Second Avenue, Suite 1C41, Conway, SC 29526
Little River: 107 Highway 57 North, Little River, SC 29566
Myrtle Beach: 1201 21st Avenue North, Myrtle Beach, SC 29577

By Mail

Print the application, complete it, attach copies of your supporting documents, and mail the packet to:

Horry County Auditor’s Office
P.O. Box 1205
Conway, SC 29526

For questions before you file, call the homestead exemption line at (843) 915-5051.⁷

When to File

File between January 1 and July 15 to have the exemption applied to that tax year.¹ Applications filed after July 15 roll over to the following tax year. You can pre-apply between July 16 and December 31 of the year you first qualify (the year you turn 65, receive a disability classification, or are certified legally blind), and the exemption will take effect the next tax year.

After You File

The Auditor’s Office reviews your application against the statutory requirements and sends notification of approval or denial. When approved, the $50,000 fair-market-value reduction shows up as a credit on your annual property tax bill.¹

Your actual dollar savings depend on local millage. South Carolina taxes owner-occupied homes at an assessment ratio of 4 percent of fair market value. Removing the first $50,000 drops your assessed value by $2,000. Multiply that by your combined millage rate to get your annual savings. In many Horry County tax districts, that works out to a few hundred dollars per year.

You Only Apply Once

The homestead exemption does not expire and does not require annual renewal. It stays on the property until ownership changes or you move.¹ If you sell and buy another primary residence in South Carolina, file a new application with the auditor in the county where the new home sits. Report any change in ownership or address to the Horry County Auditor’s Office so it doesn’t cause a problem with your tax bill.

If the Homeowner Dies

A surviving spouse can keep the exemption if they are at least 50 years old, acquire full ownership or a life estate in the home within nine months of the death, remain unmarried, and continue using the home as a permanent legal residence.⁸ A surviving spouse who later sells and buys another South Carolina residence can apply for the exemption on the new home. Report any address change to the county auditor.

Effect on Your Mortgage Escrow

If your mortgage escrows property taxes, your monthly payment should drop after the exemption takes effect, though not immediately. Federal rules require mortgage servicers to run an escrow account analysis at least once every 12 months and send an annual escrow statement within 30 days of the end of the computation year.⁹ Once that analysis picks up the lower tax bill, your servicer should reduce your monthly escrow payment and refund any surplus. If your payment hasn’t changed after your first reduced tax bill arrives, call the servicer and ask for a new analysis.

1
South Carolina Department of Revenue. Exempt Property
2
South 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
3
South Carolina Legislature. South Carolina Code Title 43 Chapter 25
4
Horry County SC.Gov. Tax Payer Services
5
South Carolina Department of Revenue. Homestead Exemption Flyer
6
Horry County SC.Gov. Forms
7
Horry County SC.Gov. Auditor – Horry County
8
South Carolina Legislature. 1981-1982 Bill 439 – Relating to Homestead Tax Exemption
9
Consumer Financial Protection Bureau. Escrow Accounts