Oconee County Auditor: Military Exemptions and the Hazardous-Duty-Zone Tax Extension

The Auditor's Military Exemptions page lists what it calls the "SC DOR Regulated" exemptions: "POW, Medal of Honor recipients with a service connected total disability can receive total property tax exemption for up to two vehicles. DMV fees are exempt as well. (Exemption carry to surviving spouse, one vehicle and home)." And "A Military veteran who is totally and permanently disabled from a service related cause is also exempt from property tax. (Home and five acres of land that the home sits on and up to two vehicles). (Exemption carry to surviving spouse, one vehicle and home)." A spouse of a veteran, policeman or fireman killed in the line of duty also qualifies, on a home and one acre. "Applications for exemptions 1, 2, 3 must be sent to the Department of Revenue. For item 2, applicant must also file a certificate signed by the VA or county service office of the 100% total and permanent service connected disability", on the PT-401 application and its instructions (B-1a, b, c). Questions: the Auditor's office, 864-638-4158. The county's own tax extension. Section 30-2 of the Code of Ordinances: "The county council extends the date of payments of personal property and real estate taxes for persons serving with the United States armed forces or National Guard in or near a hazardous duty zone, including, but not limited to, combat zone areas as defined by the United States, to 180 days after they leave the combat area and waives any penalties and interest due as a result of the extension. Additional extensions may be granted during periods of hospitalization resulting from injuries or illness incurred while serving in or near a hazardous duty zone. Additional extensions to the normal 180 day extension may be granted by the auditor, treasurer and tax collector of the county due to extenuating circumstances, including, but not limited to, medical reasons." (Ord. No. 2005-02, 3-15-2005.)