Orangeburg County Auditor: Homestead Exemption and the Disabled Veteran Application

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 land it covers). 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. 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 total and permanent disability classification. What the Auditor's page says. "The Auditor's Office also accepts applications for the Homestead Exemption Program for individuals age sixty-five as of December 31, preceding the tax year. A person legally blind, or 100% disabled also qualifies for the exemption." The statute's test is total and permanent disability as classified by an agency, not a percentage, so bring the classification letter. The Auditor's Information sheet says the office "Administers the Homestead Exemptions Program on the local level and determines eligibility for county residents" and applies the exemptions the Department of Revenue certifies. The disabled veteran form. The forms list includes "Property Tax Exemption PT-401I", which is the Department's Property Tax Exemption Application for Individuals, revision 7/1/22, covering the real property exemptions under 12-37-220(B)(1) and the vehicle exemptions; the Department now asks for applications through MyDORWAY, where no paper copy is needed. The county veterans affairs officer (803-533-6156) completes the certificate it needs. The Auditor also posts the Department's older vehicle exemption application (rev. 12/3/21). Where. Orangeburg County Auditor Audrey Asbury, 1437 Amelia Street, Orangeburg, SC 29115; 803-533-6200, fax 803-533-5841; Monday to Friday 8:30 a.m. to 5 p.m.