Disabled veterans can now obtain a South Carolina Property Tax exemption on real estate from the year in which they became disabled. The exemption was expanded by legislation signed by the governor in March and retroactive to 2022.
Under the new legislation:
- A South Carolina military veteran who is totally and permanently disabled may immediately claim a Property Tax exemption on real estate the veteran owns beginning with the year in which the disability occurs.
- The exemption is retroactive to 2022 and is based on the date that the veteran acquires the property.
- Surviving spouses of disabled veterans can immediately claim the exemption in the same manner as the veteran, regardless of whether the disabled veteran applied for or claimed the exemption.
- The change does not apply to Medal of Honor recipients or former prisoners of war.
- If a veteran or a surviving spouse owns real estate for less than a year, any other owner not a disabled veteran or otherwise entitled to an exemption is responsible for the Property Tax for the time they owned the property.
The new law also provides for new benefits involving disabled veterans' vehicles:
- Surviving spouses who move to South Carolina after the disabled veteran has passed away now qualify for a Property Tax exemption on one vehicle.
- Vehicles can qualify if titled to a trustee, but only if the veteran or the surviving spouse is the income beneficiary of the trust, satisfies all other criteria, and uses the vehicle.
- Vehicles solely in the spouse's name can qualify if…
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- The spouse resides with the disabled veteran
- The vehicle is registered at the same address
- Vehicles will count toward the limit of two vehicles allowed per disabled veteran.
Apply for Property Tax exemptions using MyDORWAY!
The easiest way to apply for Property Tax exemptions is through MyDORWAY, the SCDOR's free online tax portal. If you apply through MyDORWAY, you do not have to fill out or mail in a paper application form. You don't even need to sign up for a MyDORWAY account to complete a Property Tax exemption application! Get started at dor.sc.gov/individuals-property-exemption-application.
If you have a MyDORWAY account, we recommend logging in before applying for your Property Tax exemption. This streamlines the application process and allows you to view and print your approval notice. After logging in, click the More tab, then select Request Property Exemption, located under the Other section.
Before you apply for a Property Tax exemption:
- Visit dor.sc.gov/exempt-property for step-by-step application instructions, full details about the Property Tax exemptions that are available and the eligibility information for each.
- Make sure you gather the information you need, which could include the tax map number, deed information and address of your property, your Vehicle Identification Number, and supporting documentation.
After you apply for a Property Tax Exemption:
- Remember, applications take 4-6 weeks to process.
- Visit our Property Exemption Status Check to check the status of your application. You must have either the confirmation code you received from your application and the email address used for the submission or your SSN and legal name.
Non-resident armed services personnel, who are legal residents of other States, stationed within South Carolina by virtue of military orders are not subject to South Carolina income tax on their service pay. They are, however, subject to tax on any other income earned in South Carolina by spouses of service personnel.
For more information, visit the Department of Revenue's website or call 803.898.5700.
H.3247 signed into law in 2022 exempts military retiree pay from taxation. The law is effective beginning tax years after 2021 making military retiree pay 100-percent exempt from state income tax with no earned-income cap.
LEARN MORE about how to claim the military retiree state income tax exemption by CLICKING HERE.
WATCH: SCDVA News Minute explainer- Military Retiree Income Tax Exemption
Provides for the exemption of state, county, and municipal taxes on the residence of veterans who have lost the use of their lower extremities or who have paralysis of one lateral half of the body resulting from injury to the motor centers of the brain.
For more information, contact your county and municipal tax offices. You can also visit the Department of Revenue's website or call 803.898.5700.
Upon establishing proof of eligibility to entitlement, the S.C. Department of Public Safety, 803.737.4000, may issue special motor vehicle license plates to the following:
- National Guard
- National Guard Retirees
- Purple Heart Recipients
- Disabled Veterans
- U.S. Armed Forces Retirees
- Ex-Prisoners of War
- Medal of Honor Recipients
- Pearl Harbor Survivors
- Normandy Invasion Survivors
- Marine Corps League
Contact the DMV to inquire about more specialty plates.
*Certain registration fees may apply.
For more information, visit the Department of Motor Vehicles website call 803.896.5000.
Provides for free hunting/fishing license to disabled Veterans. License must be applied for directly from SC Department of Natural Resources showing proof of disability.
For more information, call SC DNR at 803.734.3838 or visit the DNR website.
An active member of one of the retirement systems administered by the South Carolina Public Employee Benefit Authority may also establish up to six years of service credit for any period of military service for which he or she does not already have service credit in one of the correlated defined benefit plans.
Visit the Public Employee Benefit Authority (PEBA) website and log into Member Access to request a cost estimate.
Provides for the exemption of admissions taxes to athletic contests in which junior American Legion athletic teams are participants unless the proceeds are given to individual players in the form of salary or otherwise.
For more information, call 803.612.1171.
Provides that any South Carolina resident who is a permanently and totally disabled veteran may enter any state park at a reduced rate upon presentation of supporting disability documentation. The veteran may also apply for a reduced fee “Palmetto Passport”. Certain services may require an additional fee.
For more information, call South Carolina Department of Parks, Recreation and Tourism at 803.734.0156 or visit the PRT website.
Provides that federal tax exempt moneys received from pension or compensation provided by the U.S. Department of Veterans Affairs, or disability pay from the Armed Forces will not be included in SC tax.
For more information, call 1.800.827.1000.
All persons who have been declared permanently and totally disabled by the Social Security Administration, U.S. Department of Veterans Affairs, other state or federal agencies, are eligible for a homestead exemption in an amount set by the General Assembly. This also applies to persons over age 65.
For more information, contact your county and municipal tax offices.
Provides for an exemption of municipal parking meter fees when a veteran’s vehicle bears a disabled veteran (“V” tag), Purple Heart or Medal of Honor license plate.
For more information, contact your county and municipal government offices.