The Homestead Exemption is a program designed throughout the state of South Carolina for taxpayers who are 65 years-old or older, totally and permanently disabled, or legally blind. The Homestead exemption takes care of up to the first $50,000 of the fair market value of the taxpayers dwelling/home.

If you think you may qualify for the Homestead Exemption, read the general information below and contact the Dorchester County Auditor's Office to apply. 

Who Qualifies for the Homestead Exemption?

To qualify for the Homestead Exemption statements 1, 2 and 3 must be true. 

1. You hold complete fee simple title to your primary legal residence or life estate to your primary legal residence or you are the beneficiary of a trust that holds title to your primary legal residence. 
2. As of December 31 preceding the tax year of the exemption, you were a legal resident of South Carolina for one calendar year. 
3. As of December 31 preceding the tax year of the exemption, you must be one of the following: 
   • 65 years of age, or 
   • declared totally and permanently disabled by a state or federal agency having the authority to make such a declaration, or 
   • legally blind as certified by a licensed ophthalmologist.

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Apply

Residents can apply for Homestead Exemption in-person at both the St. George and Summerville Auditor’s Offices.

Apply Online

Residents can also apply for the Homestead Exemption via the Online Form. Note: Please use Chrome, Firefox, or Edge to open and complete the online form. 

Required Documents

While this is not a complete list, below are some common documents used as proof of eligibility when applying due to age, disability or blindness:

• If applying due to age: South Carolina Driver's License or South Carolina State Identification Card or Birth Certificate or Passport
• If applying due to disability: Medicare Card or Documentation from State or Federal agency certifying the disability
• If applying due to blindness: Documentation from a licensed ophthalmologist certifying the date of blindness 
• If you are the income beneficiary of a trust: Trust Agreement 
• If applying due to being a surviving spouse:  Driver's License 

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Frequently Asked Questions

Do I need to re-apply annually?

No, only in the case of the death of the eligible owner or you move to a new residence.

Does a surviving spouse receive the Homestead Exemption benefit?

The surviving spouse of a qualified or potentially qualified Homestead recipient may receive the benefit as a surviving spouse as long as the decedent was eligible for the Homestead Exemption at the time of death and the surviving spouse meets all of the following conditions:

• Obtains complete fee simple title or life estate or you are the beneficiary of a trust that holds title to your legal residence, within nine months after the death of the qualifying spouse, 
• the surviving spouse lives in the home as his/her primary legal residence and 
• remains unmarried.

If I move, do I qualify for the Homestead Exemption?

Yes, if you continue to meet the requirements.