Laurens County Auditor: Homestead Exemption

Two exemptions. South Carolina's disabled veteran home exemption is a Department of Revenue exemption under section 12-37-220(B)(1), the whole home for a veteran permanently and totally disabled from service (see the South Carolina entry for the functional test, which is not a rating percentage). The ordinary homestead exemption, section 12-37-250, takes the first $50,000 of the home's fair market value off county, municipal, school and special assessment taxes for a resident of a year who is 65 or older by December 31, "classified as totally and permanently disabled by a state or federal agency having the function of classifying persons", or legally blind; apply before July 16 for that tax year. What the Auditor's page says. The Auditor "Determines Homestead Exemption eligibility for county residents" and "provides Homestead Exemption for the disabled and the senior citizens of Laurens County". The county's form is an inquiry - "How long have you been a resident of South Carolina?" among its questions - answered by the office, so the application conversation starts there. The statute's test is total and permanent disability as classified by an agency, not a percentage, so bring the classification letter; a veteran who holds neither VA's permanent and total finding nor the age may still qualify through Social Security's or another agency's classification. Where the disabled veteran exemption goes. The county's Veterans Affairs Office certifies the Department of Revenue's PT-401-I for the disabled veteran exemption (see the Laurens County Veterans Affairs Office entry); the Auditor's office works the exemption onto the tax roll once the Department certifies it. Where. Auditor James A. Coleman, 100 Hillcrest Square, Laurens, SC 29360; 864-984-2535, [email protected].