Applying for Property Exemption
The SCDOR Exempt Property section determines if any property (real or personal) qualifies for exemption from ad valoremtaxes in accordance with the Constitution and general laws of South Carolina. Most property tax exemptions are found in South Carolina Code Section 12-37-220.For any real property exemptions taxation is a year in arrears, meaning to be exempt for the current year, you must be the owner of record and your effective date of disability must be on or before December 31of the previous year.
You can file forProperty Exemption for free and securely on MyDORWAY for faster processing!
Apply on MyDORWAY as an:
INDIVIDUAL
ORGANIZATION
Already applied and need to lookup your exemption status?
Individualsalso have the option to apply byprinting, completing, andmailing in theProperty Exemption Application for Individuals (PT-401I) to the address listed on the form (or bring your completed application toone of ourTaxpayer Assistance Offices).
Organizations can view MyDORWAY application instructions here.
Application Processing Time
Currently, applications take 4-6 weeks to process. The application processing time is subject to increase based on the volume of applications and calls we receive. All response letters will be sent by mail once the application or correspondence has been processed.
What is real property and personal property?
SCDOR examines the exemption application and notifies the applicant of the decision. Approved exemptions are reported to local county officials monthly andannually. Exemptions are strictly construed in South Carolina. When determining if an individual or organization qualifies for an exemption from property taxes, all requirements of the statute must be met. An organization that has been granted an exemption from the IRS as a 501(c)(3) non-profit organization does not necessarily qualify for an exemption from South Carolina property taxes. Each individual or organization must fall squarely within the guidelines set forth by law.
Mailing Addresses
| Applications | Correspondence |
| South Carolina Department of Revenue Exempt Applications PO Box 125 Columbia, SC 29214-0720 | South Carolina Department of Revenue Exempt Applications PO Box 125 Columbia, SC 29214-0725 |
