How the Homestead Exemption Program Can Reduce Your Property Tax Bill

Do I Qualify?

1. If you hold complete fee simple title or life estate to the primary residence.
2. As of December 31, preceding the tax year of the exemption, you were a legal resident of South Carolina for one full calendar year (January 1 – December 31st), after the year for which you became a resident.

• For example, if you moved to South Carolina in tax year 2024 and your South Carolina Driver’s license was issued in tax year 2024 – you would need to be a full time resident for all of calendar year 2025 (January – December) in order to qualify for the homestead exemption in tax year 2026.

3. As of December 31, preceding the tax year of the exemption, you were 65 years of age, or was declared totally and permanently disabled by a state or federal agency having the authority to make such a declaration, or was legally blind as certified by a licensed ophthalmologist.

If statements 1, 2, and 3 are true, you are qualified to receive the Homestead Exemption.

Please refer to the below chart to determine your qualifying year based on your birth year.

Surviving Spouse Benefit
The surviving spouse of a qualified or potentially qualified Homestead recipient may also receive the benefit if:

• You are the surviving spouse of a qualified Homestead recipient
• You are the surviving spouse of a person who was not otherwise qualified for the Homestead Exemption but failed to make application in the year that they would have received the exemption at the time of his/her death.
• And, If you remarry, you would not qualify for the surviving spouse benefit for the Homestead Exemption. 
   

When can I apply for the Homestead Exemption on my primary residence?
The Lexington County Homestead Coordinator may accept applications during the following periods:

Pre-application Period 
The year that you turn 65 or classified 100% permanently & totally disabled or legally blind, apply between July 16th and December 31st. 

Application Period 
The year after you turned 65 or classified 100% permanently & totally disabled or legally blind, apply between January 1st and July 15th.  

Post-application Period 
Apply between July 16th and before the first penalty date of the tax year that the exemption can first be claimed. 
If you apply during the post-application period and you qualify, you may be eligible for a refund for the preceding year. 
 

Where do I apply? You may apply for the Homestead Exemption at the Lexington County Auditor’s office.   If you are unable to go the Auditor’s office, you can email the Auditor’s office at auditor@lexingtoncounty.sc.gov and request the an application or an agent can make an application on your behalf.

What documents are needed?
Proof of your eligibility is required.

1. If you are applying due to age, bring your birth certificate or Medicare card, and your South Carolina Driver’s License.
2. If you are applying due to disability, you will need to present documentation from the state or federal agency certifying that you are 100% permanently & totally disabled and your South Carolina Driver’s License or South Carolina Identification.
3. If you are applying due to blindness, you will need to present documentation from a licensed ophthalmologist and your photo Identification.
4. If you are the income beneficiary of a trust, you will also need to present a copy of the trust agreement. 

Do I need to re-apply annually?

No. It is not necessary to reapply annually, except when there is a change of ownership as a result of death or a change in occupancy.

When is it necessary to reapply?

It is necessary to reapply when one of the following occurs:

• Change in disability status
• Change in ownership
• Rental of your home
• Remarriage of the surviving spouse 

What is the benefit?

This program exempts the first $50,000 of value for your home from all property taxes. 

Tax Year 2026 Homestead Exemption Update
For Tax Year 2026, the South Carolina General Assembly temporarily increased the Homestead Exemption from $50,000 to $75,000 through the Fiscal Year 2026–2027 state budget. This increase applies to qualified Homestead recipients for Tax Year 2026. Unless extended or made permanent by the General Assembly, the statutory exemption remains $50,000 for future tax years.

See the following examples:

This is an example and may not apply the same benefit for your property. 
 

Assistance
The Lexington County Homestead Exemption Program Coordinator will answer any questions regarding eligibility status and application procedures. Please call (803) 785-8181 to talk to the Lexington County Homestead Exemption Program Coordinator.