Homestead is not Legal Residence. Homestead is for a South Carolina resident that has lived here for a full calendar year and is over the age of 65 (the year after you turn 65, had to be 65 December 31st of the prior year) and/or 100% disabled through a federal agency, or legally blind.
Legal Residence entitles the owner to a discount on the real estate taxes by lowering the assessment ratio from 6% to 4% and removing the school operating portion of the tax bill. You need to apply for this in the Assessor’s office after you move into a new home within Lancaster County. You may get more information concerning legal residence here, Assessor's Office website.
Homestead Applications can now be found under paper forms. If you would like to avoid having to come into the office during this time of health concern please take advantage of the paper form. You may mail the form along with the required documents to PO Box 2016 Lancaster, SC 29721. Due to security reason we are no longer taking applications or required documents online or by email. Due to Covid-19 there are no scheduled off site locations to take applications for 2021.
The Homestead Exemption is for residents that have lived in South Carolina for at least a year as of December 31 the year before the credit is extended. The applicant also needs to meet one of the following three requirements - all requirements must be met December 31 the preceding year:
- Over the age of 65
- 100% disabled through a federal agency
- Legally blind
Complete the Application, along with your signature. Mail the following to Lancaster County Auditor, PO Box 2016, Lancaster, SC 29721 :
- Completed Application
- Copy of your S.C. Driver’s License or birth certificate (Proof of Age)
- Medicare card or Award Letter from Social Security if you are applying because of your disability
About the Auditor's Office
The Auditor's office primary function is to ensure all taxable property in Lancaster County is assessed and placed on the tax books. Lancaster County is one of 44 counties of the 46 in South Carolina counties that has an elected auditor.
The Auditor assesses all personal property within the county. All property, real and personal, are assessed by rates required by South Carolina State Law. The South Carolina Department of Revenue is required to provide values on personal property and county auditors are mandated to use these values. Appeals on personal property, not returned to the South Carolina Department of Revenue, are also processed in the auditors office. Appeals must be submitted in writing by the due date as required by South Carolina Codes of Law.
The Auditor's office administers the state Homestead program for the citizens who are 65 years old or disable by a state or federal agency. We also assist disable veterans, churches and disabled taxpayers apply for exemptions with South Carolina Department of Revenue.
Registering a Vehicle
If you are registering a vehicle and need a tax notice created by the Auditor's office you will need to provide one of the following:
- Bill of Sale for new purchases
- A previous title /previous registration if you already own the vehicle or the lease agreement for any lease vehicles.
- A South Carolina Drivers license or South Carolina ID card in the registering owner's name. (No Post Office boxes accepted as a location or housing address for vehicles.)
- In lieu of the driver's license or ID card as proof you may provide one major utility bill or utility contract with the registering owner's name that agree with the registering address you are using in our county.