Separate applications for exemption must be filed for each parcel of real estate.
If a church changes its name, or acquires additional property,
a new application is required. Once certified by the SC Department of Revenue,
taxes will be exempted and prorated from date of transfer if applicable.
SC Tax Exemption
When determining if an individual/organization qualifies for an exemption on
real property, there are two criteria that must be met. DOR must verify that the
property is owned as of December 31st of the previous year and we must verify
the effective date of disability of the individual requesting the exemption is also
as of December 31st of the previous year in order to qualify for the exemption.
Non-Profit Organizations and Individuals seeking exemption(including disabled
veterans, paraplegic, hemiplegic, quadriplegic or surviving spouses of)
MUST APPLY FOR EXEMPTION on form PT - 401.
Please print, fill out, and send to:
S.C. Department of Revenue, Property Division
Columbia, SC 29314-0303