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VI.   County Administered Exemptions:

 

A.  Homestead Exemption Program

 

1.  What is the Homestead Exemption Program?

The links should answer all questions about the Homestead Exemption Program. If you still have questions, please contact the Lexington County Homestead Program Coordinator at (803) 785-8448.

 

 

B.  Active Duty Military Exemption


1.  What property is included in the Active Duty Military Exemption and how do I apply?

  • If your home of record is not South Carolina, you do not have to pay personal property taxes on property that you own while permanently stationed in this state.
  • This exemption does not include county taxes on real property.
  • The exemption covers motor vehicles (including trucks), campers, motor homes, boats and outboard motors, personal recreational watercraft (like wave-runners and jet-skis), aircraft and mobile homes (occupied by the owner).
  • The property must be singularly titled in the name of the military service member in order to qualify for a 100% exemption.
  • If there is a non-military co-owner, only the percentage of ownership will be applied for the military exemption.
  • In order for your mobile home to qualify, it must be the service member's primary residence.
  • To obtain the exemption, the service member can submit their latest Leave & Earnings Statement and submit it to the Auditor's Office.
  • The documents can be submitted by mail, fax, or in person.
  • The exemption is valid for only one tax year, so it will be necessary to reapply each year.
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