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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
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