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     1350                                                STATE OF SOUTH CAROLINA 
                                              DEPARTMENT OF REVENUE                                          PT-401-I 
                                           PROPERTY TAX EXEMPTION                                            (Rev. 6/18/24) 
                                                                                                                  7092
     dor.sc.gov                         APPLICATION FOR INDIVIDUALS
MyDORWAY is the fastest, easiest way to apply for Property Tax Exemptions. If you apply for a Property Tax Exemption 
on MyDORWAY, you do not need to submit a paper copy of the PT-401-I. Visit MyDORWAY.dor.sc.gov to get started.
Section A: Exemption information
1. Exemption year:                                       3. Exemption section (see instructions):
                                                                   Applying as a surviving spouse

2. Property type:                                        Real property:                                      Personal property:
     Real property (Complete Section C)                            B(1)(A) B(1)(d)         B(2)(b)           B(3)         B(29)
                                                                   B(1)(B) B(1)(e)         B(43)             B(26)        B(37)
     Personal property (Complete Section D)
                                                                   B(1)(C) B(2)(a)                           B(27)        B(53)

Section B: General Information
4. Owner information:        Check if address listed below is new. 5. Deceased spouse information (if applicable):

Name                                                               Name

SSN                Date of birth        Phone                      SSN             Date of birth             Date of death

Email

Street address                                                     Street address of former marital residence

City                         State     ZIP                         City                          State       ZIP

Section C: Real Property
6. Exemptions applied for (land only not available for individuals):
               Land and building        Building                    Land and mobile home                     Mobile home

7. Property information: (complete all applicable fields)
                                                                                                   Mobile home tax map number

     Date acquired                     Tax map number                      Number of acres                   Mobile home year/make

                      Physical address                                     County                            Mobile home permit number

     City                        State        ZIP                       Deed book/page number      Date mobile home purchased

8. Explain the use of the property, land, and buildings: 
    Example: primary dwelling

9. Do any other individuals, associations, or corporations occupy or use any part of this property?          Yes          No
    If yes, explain the circumstances.

     70921028

Section C: Real Property (cont'd)
10. Do you receive any rent for this property?
          Yes   No          If yes, from whom?

11. Do you lease or rent this property?
          Yes   No          If yes, from whom?

Section D: Personal Property

12. Complete the chart below to apply for vehicle exemption:
                                                                                            County of  
 Vehicle Identification Number          Type    Make        Year      Registered Owner
                                                                                            Registration

13. List any vehicles to be removed:
                                                                                            County of  
 Vehicle Identification Number          Type    Make        Year      Registered Owner
                                                                                            Registration

Section E: Declaration of Owner or Owner's Agent
I understand that a misstatement or concealment of fact in an application is sufficient grounds for the denial of this application for 
exemption. Under penalties of perjury, I declare and affirm that I have read and understood this form, and the information I have 
provided is true, correct, and complete.

Signature                                                         Date

Important Reminders 
 · If you leave the Exemption year requested blank, it will default to the current year. 
 · Claims for exemptions must be received within two years from the date taxes were paid.  
 · If you are requesting refunds for two years, you must include the paid tax receipts. 
 · You will need to reapply if there is 
          o a change in status, or 
          o a change in ownership of previously exempted property 
 
                                                INSTRUCTIONS 
MyDORWAY is the fastest, easiest way to apply for Property Tax Exemptions. If you apply for a Property Tax Exemption 
on MyDORWAY, you do not need to submit a paper copy of the PT-401-I. 
 
Choose from one of the following ways to apply: 
 · If you don't have a MyDORWAY account, visit MyDORWAY.dor.sc.gov. Under Applications & Searches, click 
  Exempt Property Application. On the next screen, select Request Individual Property Exemption. 
 · If you are able to create a MyDORWAY account, get started at dor.sc.gov/MyDORWAY-signup. You will need 
  your SSN along with line 1 from your last Individual Income Tax return, your last refund amount, or a Letter ID. 
 ·If you arenot using MyDORWAY, mail your application to this address: SCDOR, Government Services Division, 
  PO Box 125, Columbia, SC 29214-0720 
 · We also accept applications in person at any of our service centers. Visit dor.sc.gov/contact/in-person for 
  location information and hours. 
 
Questions? We're here to help. Email us at Property.Exemptions@dor.sc.gov.

 70922026

EXEMPTION SECTIONS:  
Required documentation is listed for each exemption.  
For more information, SC Code Sections are available at dor.sc.gov/policy. 

Real Property (Land and Home) Exemptions for Individuals  
 
B(1)(A) - Dwelling home of a veteran who is permanently and totally disabled as a result of a service-connected 
disability  
A veteran who is totally and permanently disabled from a service-connected disability may apply for a Property Tax 
exemption for a dwelling home they own solely, in fee or for life, or jointly with a spouse. VA Rating decision letters do not 
meet requirements of law. Provide copies of the following: 
 · Certificate from VA or Local County Service Officer certifying total and permanent service-connected disability, 
 with the effective date 
 · Recorded deed 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, either solely to the applicant or jointly with a spouse 
 · Your marriage certificate if the home is jointly titled with a spouse 
 · Title, bond for title, or bill of sale if the property is a mobile home 
 
A surviving spouse may apply for this exemption for the dwelling home they solely own or acquired from the deceased 
spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life.  
 
If you are applying as a surviving spouse, provide copies of the following:  
 · Documentation from the VA showing that you are the survivor of the veteran 
 · Form DD 1300, Report of Casualty, if you are applying as the surviving spouse of a soldier killed in action 
 · Veteran's death certificate 
 · Recorded deed of distribution, or last will and testament. If the home was solely owned by the surviving spouse 
 prior to the deceased veteran's death, then a copy of the recorded deed is necessary. 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, solely to the applicant 
 · Title, bond for title, or bill of sale if the property is a mobile home 
 
B(1)(B) - Dwelling home of a former law enforcement officer, who is permanently and totally disabled as a result 
of a law enforcement service-connected disability in South Carolina  
A former law enforcement officer who is totally and permanently disabled as a result of their law enforcement service-
connected disability may apply for a Property Tax exemption for a dwelling home they own solely, in fee or for life, or 
jointly with a spouse. Provide copies of the following:  
 · Documentation from commanding officer certifying that the applicant was totally and permanently disabled in the 
 line of duty in South Carolina, with the effective date 
 · Final order issued by Workers’ Compensation Commission of total and permanent service-connected disability in 
 South Carolina, with the effective date 
 · Recorded deed 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, either solely to the applicant or jointly with a spouse 
 · Your marriage certificate if the home is jointly titled with a spouse 
 · Title, bond for title, or bill of sale if the property is a mobile home 
 
A surviving spouse may apply for this exemption for the dwelling home they solely own or acquired from the deceased 
spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life. 
 
If you are applying as a surviving spouse, provide copies of the following:  
 · Documentation from commanding officer certifying that the South Carolina law enforcement officer was killed in 
 the line of duty in South Carolina 
 · Officer's death certificate 
 · Recorded deed of distribution, or last will and testament. If the home was solely owned by the surviving spouse 
 prior to the deceased veteran's death, then a copy of the recorded deed is necessary. 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, solely to the applicant 
 · Title, bond for title, or bill of sale if the property is a mobile home 

B(1)(C)  -  Dwelling  home  of  a  former  firefighter,  including  volunteer  firefighter,  who  is  permanently  and  totally 
disabled as a result of a firefighting service-connected disability in South Carolina  
A former firefighter or volunteer firefighter who is totally and permanently disabled as a result of their firefighting service-
connected disability may apply for a Property Tax exemption for a dwelling home they own in fee or for life, or jointly with 
a spouse. Provide copies of the following:  
 · Documentation from the fire department chief certifying the applicant was totally and permanently disabled in the 
 line of duty in South Carolina, with the effective date 
 · Final order issued by Workers’ Compensation Commission of total and permanent service-connected disability in 
 South Carolina, with the effective date  
 · Recorded deed 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, either solely to the applicant or jointly with a spouse 
 · Your marriage certificate if the home is jointly titled with a spouse 
 · Title, bond for title, or bill of sale if the property is a mobile home 
 
A surviving spouse may apply for this exemption for the dwelling home they solely own or acquired from the deceased 
spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life. 
 
If you are applying as a surviving spouse, provide copies of the following:  
 · Documentation from the fire department chief certifying that the South Carolina firefighter was killed in the line of 
 duty in South Carolina 
 · Firefighter's death certificate  
 · Recorded deed of distribution, or last will and testament. If the home was solely owned by the surviving spouse 
 prior to the deceased veteran's death, then a copy of the recorded deed is necessary. 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, solely to the applicant 
 · Title, bond for title, or bill of sale if the property is a mobile home 
 
B(1)(d) - For the above B(1)(A), B(1)(B), and B(1)(C) Property held in trust  
When a trustee holds the legal title to a dwelling for a beneficiary and the beneficiary qualifies for the exemption and uses 
the dwelling as their primary residence, the dwelling is exempt from property taxation. Provide copies of the following: 
 · The same documentation listed above for B(1)(A), B(1)(B), and B(1)(C)  
 · A copy of the signed trust agreement verifying the applicant is the income beneficiary 
 · Documentation that the beneficiary has been granted the 4% special assessment ratio for an owner-occupied 
 dwelling from the county assessor's office 
 
B(1)(e) - For the above B(1)(A), B(1)(B), and B(1)(C) Eligible ownership requirements 
A person who owns an interest in a house and meets all other requirements of this item and is otherwise an eligible owner 
but for the ownership requirement is deemed to be an eligible owner so long as the county assessor certifies to the South 
Carolina  Department  of  Revenue  that  the  house  is  located  on  heirs'  property  and  the  person  is  the  owner-occupied 
resident of the house. For purposes of this item, heirs' property has the same meaning as provided in Section 15-61-320. 
Provide copies of the following: 
 · The same documentation listed above for B(1)(A), B(1)(B), and B(1)(C)  
 · Certification from the county assessor's office that the house is located on heirs' property 
 · Documentation that the beneficiary has been granted the 4% special assessment ratio for an owner-occupied 
 dwelling from the county assessor's office 
 
B(2)(a) - Dwelling home of a paraplegic or hemiplegic person  
A paraplegic or hemiplegic person may apply for a Property Tax exemption for a dwelling home and a lot up to one acre 
that they own solely or jointly with a spouse. For purposes of this exemption, "paraplegic" or "hemiplegic" includes a 
person with Parkinson's disease, Multiple Sclerosis, or Amyotrophic Lateral Sclerosis, which has caused the same 
ambulatory difficulties as a person with paraparesis or hemiparesis. Provide copies of the following:  
 · Signed physician’s statement on the physician’s letterhead certifying the paraplegic or hemiplegic condition OR 
 certifying that the Parkinson's disease, Multiple Sclerosis, or Amyotrophic Lateral Sclerosis has caused the same 
 ambulatory difficulties as mentioned above, including the effective date of ambulatory difficulties 
 · Recorded deed 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, either solely to the applicant or jointly with a spouse 
 · Your marriage certificate if the home is jointly titled with a spouse 
 · Title, bond for title, or bill of sale if the property is a mobile home 

A surviving spouse may apply for this exemption for the dwelling home they acquired from the deceased spouse, as long 
as the spouse remains unmarried, resides in the house, and owns the house in fee or for life. 
 
If you are applying as a surviving spouse, provide copies of the following:  
 · Former applicant's death certificate 
 · Recorded deed of distribution, or last will and testament 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, solely to the applicant 
 · Title, bond for title, or bill of sale if the property is a mobile home 
 
B(2)(b) - For the above B(2)(a) Property held in trust  
When a trustee holds the legal title to a dwelling for a beneficiary and the beneficiary qualifies for the exemption and uses 
the dwelling as their primary residence, the dwelling is exempt from property taxation. Provide copies of the following: 
 · The same documentation listed above for B(2)(a) 
 · A copy of the signed trust agreement verifying the applicant is the income beneficiary 
 · Documentation that the beneficiary has been granted the 4% special assessment ratio for an owner-occupied 
 dwelling from the county assessor's office 
 
B(43) - Dwelling home of a Medal of Honor or Prisoner of War recipient  
A Medal of Honor recipient or Prisoner of War in World War I, World War II, the Korean Conflict, or the Vietnam Conflict 
may apply for a Property Tax exemption for a dwelling home and a lot up to one acre that they own solely or jointly with a 
spouse. Provide copies of the following:  
 · Certificate from VA or Local County Service Officer certifying you are a recipient of the Medal of Honor or that you 
 were a Prisoner of War 
 · Recorded deed 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, either solely to the applicant or jointly with a spouse 
 · Your marriage certificate if the home is jointly titled with a spouse 
 · Title, bond for title, or bill of sale if the property is a mobile home 
 
A surviving spouse may apply for this exemption for the dwelling home they solely own or acquired from the deceased 
spouse, as long as the spouse remains unmarried, resides in the house, and owns the house in fee or for life.  
 
If you are applying as a surviving spouse, provide copies of the following:  
 · Documentation from the VA showing that you are the survivor 
 · Former POW or Medal of Honor recipient's death certificate 
 · Recorded deed of distribution, or last will and testament. If the home was solely owned by the surviving spouse 
 prior to the deceased spouse's death, then a copy of the recorded deed is necessary. 
 · Documentation that the 4% special assessment ratio for an owner-occupied dwelling from the county assessor's 
 office has been granted, solely to the applicant 
 · Title, bond for title, or bill of sale if the property is a mobile home 
 
Personal Property (Vehicle) Exemptions for Individuals 
 
Vehicles must be registered with the South Carolina Department of Motor Vehicles (SCDMV) before you apply for 
exemptions. If the vehicle is registered or purchased out of state, you must pay vehicle taxes up front. If the exemption is 
granted, the applicant may seek reimbursement from the county where the taxes were paid. 
 
If you have previously been approved for an exemption and are adding or removing a vehicle, Veterans Administration 
(VA) documentation is not necessary. 
 
If you are applying for a vehicle exemption, provide copies as defined for your specific exemption. 
 
A marriage certificate must be provided for jointly titled vehicles. Prior to November 2018, this was not a requirement.

B(3) - Vehicle exemption for Disabled Veterans/Spouses 
A veteran who is totally and permanently disabled from a service-connected disability may apply for a Property Tax 
exemption for two private passenger vehicles they own or lease. To qualify for the exemption, the vehicle must be 
registered solely in the name of the veteran, or jointly with a spouse. Provide copies of the following:  
 · Certificate from VA or Local County Service Officer certifying total and permanent service-connected disability, 
 with the effective date 
 · South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 
 · Your marriage certificate if the vehicle is jointly titled with a spouse, or if the vehicle is solely in the spouse's name 
 · Vehicles titled solely in the spouse's name do not qualify until tax year 2024 
 
B(3) - For the above B(3) Property held in trust 
Effective tax year 2024, a trustee that holds the legal title to a vehicle for a beneficiary and the beneficiary qualifies for the 
exemption and uses this vehicle, the vehicle is exempt from property taxation. Provide copies of the following: 
 · The same documentation listed above for B(3) 
 · A copy of the fully executed trust agreement verifying the applicant is the income beneficiary 
 
A surviving spouse may apply for this exemption for one vehicle they own or lease, for their lifetime or until their 
remarriage. Surviving spouses are allowed an exemption for only one vehicle. 
 
If you are applying as a surviving spouse, provide copies of the following:  
 · Veteran's death certificate 
 · Documentation from the VA showing that you are the survivor of the veteran 
 · South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title showing that 
 you are the sole owner of the vehicle 
 
B(26) - Vehicle exemption for Medal of Honor recipients  
Medal of Honor recipients may apply for a Property Tax exemption for two private passenger vehicles that they own or 
lease. Provide copies of the following:  
 · Certificate from VA or Local County Service Officer certifying receipt of Medal of Honor 
 · South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 
 
If you have previously been approved for this exemption and are adding or removing a vehicle, provide a copy of the 
South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title. 
 
B(27) - Vehicle exemption for persons required to use wheelchairs  
Persons required to use a wheelchair may apply for a Property Tax exemption for two personal motor vehicles that they 
own or lease, either solely or jointly. Provide copies of the following:  
 · Signed physician’s statement on the physician’s letterhead certifying the required use of a wheelchair on a 
 permanent basis, with effective date of permanent wheelchair use (must be from a South Carolina licensed 
 physician) 
 · South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 
 
B(29) - Vehicle exemption for Prisoner of War  
A Prisoner of War (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict may apply for a 
Property Tax exemption for two private passenger vehicles (not exceeding three-quarters of a ton) that they own or lease. 
To qualify for the exemption, the vehicle must be registered solely in the name of the veteran, or jointly with a spouse.  
Provide copies of the following:  
 · Certificate from VA or Local County Service Officer certifying you were a Prisoner of War 
 · South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 
 · Your marriage certificate if the vehicle is jointly titled with a spouse 
 
A  surviving  spouse  may  apply  for  this  exemption  for  one  vehicle  they  own  or  lease,  for  their  lifetime  or  until  their 
remarriage. Surviving spouses are allowed an exemption for only one vehicle. 

If you are applying as a surviving spouse, provide copies of the following:  
 · Former POW's death certificate 
 · Documentation from the VA showing that you are the survivor of the qualified former POW 
 · South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title showing that 
 you are the sole owner of the vehicle 
 
If you have previously been approved for this exemption and are adding or removing a vehicle, VA documentation is not 
necessary. 
 
B(37)  -  Vehicle  exemption  for  parent  or  legal  guardian  of  a  minor  child  who  is  blind  or  requires  the  use  of  a 
wheelchair  
A  parent  or  legal  guardian  of  a  minor  who  is  blind  or  requires  the  use  of  a  wheelchair  may  apply  for  a  Property  Tax 
exemption for one personal motor vehicle that they own or lease, provided the vehicle is used to transport the minor. 
Provide copies of the following:  
 · Signed physician’s statement on the physician’s letterhead certifying the minor is blind or required to use a 
 wheelchair, with effective date (must be from a South Carolina licensed physician) 
 · The minor's original birth certificate showing parents' names, or court documentation of legal guardianship 
 · South Carolina vehicle registration card; or South Carolina bill of sale; or South Carolina issued title 
 
If you have previously been approved for this exemption and are adding or removing a vehicle, documentation of legal 
guardianship and certification of the minor's disability is not necessary. 
 
B(53) - Renewable energy resource exemption for solar panels 
A property tax exemption for solar panels placed on the rooftops of residential homes. In order to qualify for the 
exemption, the solar panels system must be installed and running and cannot exceed 20 kilowatts. 
Provide copies of the following: 
 · A table for assets owned as of December 31 of the preceding year 
 · Identify the items you are seeking the exemption for with the dates of acquisition, cost at acquisition, accumulated 
 depreciation, and net values