| South Carolina General Assembly 124th Session, 2021-2022 Download This Version in Microsoft Word format Show
Bill 3669Indicates Matter Stricken Indicates New Matter (Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.) A BILLTO AMEND SECTION 12-37-610, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PERSONS LIABLE FOR TAXES AND ASSESSMENTS ON REAL PROPERTY, SO AS TO PROVIDE THAT CERTAIN DISABLED VETERANS OF THE ARMED FORCES OF THE UNITED STATES ARE EXEMPT FROM PROPERTY TAXES IN THE YEAR IN WHICH THE DISABILITY OCCURS. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Section 12-37-610 of the 1976 Code is amended to read: "Section 12-37-610. (A) Each person is liable to pay taxes and assessments on the real property that, as of December thirty-first of the year preceding the tax year, he owns in fee, for life, or as trustee, as recorded in the public records for deeds of the county in which the property is located, or on the real property that, as of December thirty-first of the year preceding the tax year, he has care of as guardian, executor, or committee or may have the care of as guardian, executor, trustee, or committee. (B) Notwithstanding any other provision of law, a veteran of the Armed Forces of the United States, who is permanently and totally disabled as a result of a service-connected disability and who files with the department a certificate signed by the county service officer certifying this disability, and who otherwise meets the requirements of Section 12-37-220(B)(1) may immediately claim the exemption for the entire year in which the disability occurs." SECTION 2. This act takes effect upon approval by the Governor and applies to property tax years beginning after 2020 and any open period less than three years. ----XX---- This web page was last updated on January 14, 2021 at 10:20 AM Variations in Receipt of BenefitNo Variation in Receipt of Benefits Benefit Eligible applicants receive a full exemption from assessed value of their primary residence and the lot on which it is situated. Applications must be filed with the State Department of Revenue and must be accompanied by the following documents: (1) A copy of the recorded deed (2) A 4% legal residence form, available from local tax assessor's offices. (3) Veteran applicants who are permanently disabled must include a certificate from the Veteran's Administration or Local County Service Officer certifying total and permanent service connected disability with an effective date. (4) Former law enforcement officer applicants who are permanently disabled must include a copy of the final order issued by Workers' Compensation Commission of total and permanent service connected disability in South Carolina with effective date. (5) Former firefighter applicants must include a copy of the statement from the chief of the fire department and physician of the total and permanent service connected disability in South Carolina with an effective date. Consult local taxing jurisdictions for filing date information. How is Benefit DisbursedExemption from assessed value Eligible Property Type (adsbygoogle = window.adsbygoogle || []).push({});Residential Characteristics of Eligible PropertyOnly residential property owned by qualifying applicantsis eligible for the benefit. Eligibility CriteriaDisability Homeowner Veteran Surviving Spouse Other Criteria Description of Eligibility CriteriaEligible applicants include veterans, former law enforcement officers, or former fire fighters who are permanently or totally disabled due to a service-connected disability . Applicants must occupy the qualifying property as a primary residence. Unmarried, surviving spouses of such applicants are also eligible for the benefit. An applicant may also be the unremarried surviving spouse of a veteran, law enforcement officer, or firefighter who was killed in the line of duty as long as he or she continues to occupy the house as a primary residence. Proof of total and permanent disability must be filed by all applicants. Local Option in Adoption of ProgramLocal government is unable to exercise an option Local Option Regarding Program FeaturesNo local option regarding program features State Funding for Local Tax LossState and local government share the local tax loss Description of State Funding for Tax LossState statutes are silent in regard to reimbursement of local tax loss. SourcesS.C. Code Ann. § 12-37-220(B)(1) (in effect for 2017) South Carolina Department of Revenue Property Tax Exemption Application (2017) Form PT-401-I [https://dor.sc.gov/forms-site/Forms/PT401I.pdf Accessed 03/01/2018] View Archived Source South Carolina Department of Revenue Exempt Property Web Page [https://dor.sc.gov/tax/exempt-property Accessed 03/01/2018] View Archived Source Do disabled veterans pay property tax in South Carolina?What is the Exemption? According to South Carolina law §12-37- 220, qualifying veterans may be granted an exemption from paying ad valorem taxes on their permanent dwelling home that is on a piece of land not to exceed one acre in size and two private passenger vehicles.
How do I apply for property tax exemption in SC?Send in your application using one of the following ways: Mail to: SCDOR, Government Services Division, PO Box 125, Columbia, SC 29214-0720 Apply using our free online tax portal, MyDORWAY. Visit dor.sc.gov/MyDORWAY to get started. We also accept applications in person at any of our service centers.
Do disabled veterans pay vehicle taxes in South Carolina?To qualify for the vehicle exemption, the South Carolina Department of Revenue requires that the vehicle be registered solely in the name of the disabled veteran or jointly owned in the name of the disabled veteran and his or her spouse to qualify for the exemption.
Who qualifies for property tax exemption in SC?The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind.
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South carolina property tax exemption form for disabled veterans
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