What other property tax exemptions are available for the disabled?

Disability Exemption

All disability exemptions from property taxes are listed in Section B of the Department of Revenue’s Form PT-401-I (Application for Exemptions Instructions). These instructions are from SC Code of Laws Section 12-37-220, General Exemptions from Taxes. The Application for Exemption Form PT-401 must be submitted to the Department of Revenue and a copy of the approval given to the County Auditor for the exemption of property taxes.

Guardian Motor Vehicles

One personal motor vehicle owned or leased by a legal guardian of a minor who is blind or required to use a wheelchair when the vehicle is used to transport the minor. The following must accompany the application/have copies provided:

  • Vehicle(s) registration card
  • Bill of sale or title
  • Statement from physician certifying the minor child is blind or required to use a wheelchair with the effective date
  • Copy of the original birth certificate showing parents name or court documentation of legal guardianship

Show All Answers

1. How is the SC Department of Revenue involved in the exemption process?
2. What other property tax exemptions are available for the disabled?
3. Are there any exemptions for active duty or retired military?
4. What property is included in the Active Duty Military Exemption and how do I apply?