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Property Tax Discounts - General Questions

 

Q. I’m a senior citizen who has Homestead Exemption and receives SC (Education Property Tax) Tax Relief on my legal residence property.  Last year I didn’t have to pay taxes on this property but this year I do.  What happened? 

 

A. The following factors may have contributed to this situation:

  • The Homestead Exemption amount was increased to up to $50,000 in tax year 2000 (up from up to $20,000).  So last year up to the first $50,000 of the 1992 market value from qualifying legal residences were exempted from tax. 
  • This year, up to $50,000 of the 1999 market value from qualifying legal residences are exempt from tax if approved for the Homestead Exemption Program.  This means that the taxable market value of many legal residences increased for tax year 2001, both the $50,000 exemption did not. 
  •  Also, the SC (Education Property Tax) Tax Relief amount did not increase because of funding problems at the state level. 
  • All this means that some property owners who did not pay property tax on legal residence property last year may owe some this year.

Q. I lost the agricultural assessment on my land.  Why?

 

A. The property may not qualify.  Or, if there was a name change on the property, a new application is required.  Applications for the agricultural assessment are made to the County Assessor’s Office.

 

Q. I have two houses but am receiving discounts on one but not the other.  Can I receive it on both?

 

A. No.  State law provides that property tax exemptions and discounts apply only to the one legal residence of an eligible owner.  (Note: married couples are eligible for only one legal residence.)

 

Q. Are SSI (Supplemental Security Income) recipients eligible for tax discounts on cars?

 

A. Property taxes are governed by state law in South Carolina.  Currently, state law does not provide property tax discounts to SSI recipients.

 

Q. Do senior citizens get property tax discounts on cars like on homes?

 

A. Property taxes are governed by state law in South Carolina.  Currently, state law does not provide property tax discounts to senior citizens for vehicle property taxes.

 

Q. Are there any property tax discounts or exemptions other than the ones discussed above? 

 

A. Yes.  State law provides for a number of property tax discounts and exemptions that are discussed in detail at the SC Department of Revenue web site, www.sctax.org.

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