Horry County SC Homestead Exemption Guide: $50,000 Senior, Disability & Blind Property-Tax Relief
The South Carolina Homestead Exemption can remove taxes on the first $50,000 of fair market value of a qualifying legal residence for homeowners who are age 65 or older, totally and permanently disabled, or legally blind. In Horry County, the exemption is handled by the Horry County Auditor’s Office, not the Assessor’s Office.
This guide explains the Horry County filing office, the South Carolina eligibility tests, the difference between 4% Legal Residence and the Homestead Exemption, what documents to prepare, and what to do after opening each official county or state link.
Where Do You Apply for the Horry County SC Homestead Exemption?
Apply through the Horry County Auditor’s Office. Horry County’s Assessor guide says taxpayers who have not previously qualified must apply in person at the Auditor’s Office, and the county lists the Homestead Exemption phone as 843-915-5051. The main Conway location is 1301 Second Avenue, Suite 1C41, Conway, SC 29526.
Homestead Exemption Office
Use the Horry County Auditor for the South Carolina Homestead Exemption. This is the office that determines local homestead eligibility and applies the exemption to the tax roll.
Phone: 843-915-5051
Legal Residence Office
Use the Horry County Assessor for the 4% Legal Residence assessment ratio. South Carolina and Horry County guidance make clear that Legal Residence is separate from Homestead.
Phone: 843-915-5040
Tax Bill Office
Use the Horry County Treasurer for tax payments, receipts and collection questions after the Assessor and Auditor information has been applied to the bill.
Phone: 843-915-5470
Homestead Exemption vs. Legal Residence vs. Property Tax Appeal
Many Horry County homeowners use the word “homestead” for different tax issues. The correct office depends on the exact problem.
| Tax Issue | What It Means in Horry County | Correct Office | Common Mistake |
|---|---|---|---|
| SC Homestead Exemption | Exempts taxes on the first $50,000 of fair market value for qualifying 65+, totally disabled, or legally blind homeowners. | Horry County Auditor | Applying with the Assessor instead of the Auditor. |
| 4% Legal Residence | Primary-residence assessment ratio for owner-occupied homes. It is a separate South Carolina property-tax classification. | Horry County Assessor | Thinking the $50,000 Homestead Exemption automatically gives the 4% ratio. |
| School operating tax credit | Legal Residence can include a school operating tax credit for qualifying owner-occupied homes. | Horry County Assessor / Auditor tax roll | Confusing the Legal Residence credit with the senior Homestead Exemption. |
| Tax payment or receipt | Questions about paying the bill, tax notices, receipts and penalties after January 15. | Horry County Treasurer | Calling the Auditor to pay a bill. |
| Assessment appeal | Written objection when fair market value, assessment ratio, acreage, location or tax-map details are wrong. | Horry County Assessor | Filing an appeal with the Treasurer after paying the bill. |
Who Qualifies for the South Carolina Homestead Exemption in Horry County?
For Horry County homeowners, the South Carolina Homestead Exemption generally requires the right ownership interest, the right residence status, one full calendar year of South Carolina residency, and one qualifying age/disability/blindness condition.
Residence Requirement
- The home must be your permanent home and legal residence.
- You must have been a South Carolina legal resident for a full calendar year by December 31 before the exemption tax year.
- Horry County expects Legal Residence / 4% primary-residence approval before Homestead is granted.
Ownership Requirement
- You hold complete fee simple title.
- You hold a qualifying life estate.
- You are the beneficiary of a trust that holds title to your primary legal residence.
Personal Qualification
- You are at least 65 years old.
- You are totally and permanently disabled by an authorized state or federal agency.
- You are legally blind as certified by a licensed ophthalmologist.
How to Apply for Horry County SC Homestead Exemption
Use these steps before you visit or contact the Auditor. This workflow prevents the most common Horry County problems: missing 4% Legal Residence approval, wrong office, missing proof of age/disability/blindness, and not checking the next tax bill.
Confirm the Home Is Your Horry County Legal Residence
The property must be your permanent home and legal residence. If the parcel is still coded as a 6% non-primary residence, contact the Horry County Assessor about the 4% Legal Residence application before relying on Homestead savings.
Verify the $50,000 Exemption Category
Decide whether your claim is based on age 65+, total and permanent disability, or legal blindness. Do not use a veteran, vehicle, agricultural, or nonprofit exemption form unless that is your separate issue.
Gather Proof Before Contacting the Auditor
For age-based applications, prepare your birth certificate or South Carolina Driver’s License. For disability, prepare documentation from the authorized state or federal agency. For legal blindness, prepare certification from a licensed ophthalmologist. For trust ownership, prepare the trust agreement.
Use the Horry County Auditor Homestead Contact
Horry County lists Homestead Exemption at the Auditor’s Conway office. Call 843-915-5051 before visiting if you have mobility issues, a Power of Attorney, a trust, a life estate, a surviving-spouse situation, or a mobile-home ownership question.
Complete the County Homestead Application
The Horry County forms page lists a Homestead Exemption form. Follow the Auditor’s instructions, not a third-party filing service. State law also recognizes applications through the county auditor and municipality where applicable.
Check the Next Tax Bill and Keep Proof
After filing, keep copies of the application, documents, receipts, approval letters, staff emails and bill corrections. If the exemption is approved but the tax bill does not reflect it, contact the Auditor first and then the Treasurer for payment or receipt questions.
Documents to Prepare Before Applying
The exact document list can vary by application type. These are the most common proof categories identified by South Carolina Homestead guidance.
| Application Basis | Common Proof | Local Filing Tip |
|---|---|---|
| Age 65 or older | Birth certificate or South Carolina Driver’s License showing age. | Confirm the Auditor uses your status as of the correct December 31 date. |
| Total and permanent disability | Documentation from a state or federal agency authorized to classify total and permanent disability. | Ask whether your document must show original award date, current status, or both. |
| Legal blindness | Certification of blindness from a licensed ophthalmologist. | Bring the certification, not only a prescription or ordinary eye exam record. |
| Trust ownership | Copy of the trust agreement showing that the applicant is the beneficiary and the trust holds title to the legal residence. | Call first because trust language and ownership status must match the exemption requirements. |
| Life estate | Recorded deed or legal document showing the life estate interest. | Make sure the life estate is tied to the home used as your permanent legal residence. |
| Surviving spouse | Proof of title/life estate/trust interest, occupancy, marital status and prior qualifying spouse eligibility. | South Carolina rules include a nine-month ownership window and remarriage restriction; contact the Auditor promptly after death of the qualifying spouse. |
| Mobile home | Mobile home ownership proof such as title, bill of sale or other accepted evidence when applicable. | Ask whether your mobile home is taxed as real property, personal property, de-titled property, or located on leased land. |
Horry County Homestead, Legal Residence and Appeal Deadlines
These dates matter because Homestead, Legal Residence, tax payment and assessment appeals are separate processes.
December 31
South Carolina Homestead eligibility is tied to being 65+, totally and permanently disabled, or legally blind, and being a South Carolina legal resident for a full calendar year by December 31 before the exemption tax year.
Before July 16
South Carolina law says the exemption is not granted for the tax year claimed unless written application is made before July 16, subject to later-current-year reduction language before the first penalty date.
Legal Residence Timing
Horry County’s Assessor guidance says 4% Legal Residence must be filed before the first penalty date for payment of taxes for the tax year first claimed. Horry County has also used earlier reminder dates to help new buyers get the correct bill before mailing.
Appeal Timing
If an assessment notice is issued, Horry County explains that written objection is generally due within 90 days. When no notice is issued, the written objection window is generally tied to January 15 of the following year.
Horry County Homestead Exemption Savings Estimator
This calculator estimates only the $50,000 South Carolina Homestead Exemption effect. It does not replace Horry County’s official tax estimator, your tax notice, Legal Residence approval, school operating tax credit, municipality millage, special districts, or Auditor/Treasurer corrections.
Formula used: lesser of home value or $50,000 × assessment ratio × entered millage. Example with 4% Legal Residence: $50,000 × 4% = $2,000 exempt assessed value; $2,000 × 0.2162 = about $432.40 estimated savings. Use Horry County’s official tax estimator for parcel-specific estimates.
Horry County Auditor, Assessor and Treasurer Contacts
Horry County property tax work is split between multiple offices. Calling the right office first is one of the easiest ways to avoid delays.
Horry County Auditor — Homestead Exemption
Address:
1301 Second Avenue, Suite 1C41
Conway, SC 29526
Mailing:
P.O. Box 1205
Conway, SC 29526
Homestead phone: 843-915-5051
Main Auditor phone: 843-915-5050
Email: hcg.auditor@horrycountysc.gov
Published hours: Monday–Friday, 8am–5pm.
Open Auditor Map ↗Horry County Assessor — Legal Residence / Appeals
Address:
1301 Second Avenue
Conway, SC 29526
Phone: 843-915-5040
Email: hcg.assessor@horrycountysc.gov
Use for: 4% Legal Residence, real property appraisal, property ownership records, assessment notices, written objections and appeal forms.
Horry County Treasurer — Tax Payments
Address:
1301 Second Avenue
Conway, SC 29526
Phone: 843-915-5470
Email: treasurer@horrycountysc.gov
Use for: tax payment, receipts, tax notice questions after exemption information has been applied, and payment penalties.
Official Horry County and South Carolina Homestead Resources
Use these official resources before submitting documents or relying on a paid third-party filing service. Each action link includes what to do after opening it.
Horry County Auditor — Homestead Exemption
Official local office page for Auditor duties, Homestead contact number, office hours, Conway address, and tax-roll responsibilities.
- Scroll to the Auditor contact section.
- Use Conway (Homestead Exemption) and call 843-915-5051.
- Confirm whether your first application must be in person, by mail, through an agent, or through the county form workflow.
- Ask what proof is needed for your age, disability, blindness, trust, life estate or surviving-spouse situation.
Horry County Forms — Homestead Exemption Form
Official county forms page listing the Homestead Exemption form and Legal Residence resources.
- Open the forms page.
- Find the Homestead Exemption heading.
- Open the Homestead Exemption Form.
- Do not submit until you confirm the Auditor’s current document and filing method requirements.
Horry County Taxpayer Services — Homestead and Legal Residence
County page explaining that several offices contribute to the tax process and that Homestead requires 4% Legal Residence approval.
- Review the Legal Residence section first.
- Then review the Homestead Exemption section.
- Confirm whether you need Assessor approval before the Auditor can complete Homestead.
- Use the page as a hub, but follow the office-specific instructions for each form.
Horry County Assessor — Guide to Assessment
Official assessor guidance explaining Legal Residence, the 4% assessment ratio, assessment appeals, reassessment and the local warning not to confuse Homestead with Legal Residence.
- Read the Legal Residence section.
- Confirm whether your property should be at the 4% owner-occupied ratio.
- Read the Homestead Exemption note that directs first-time homestead applicants to the Auditor.
- Use the appeal section only if the value, ratio, tax-map details or assessment notice is wrong.
SCDOR — Exempt Property
Official South Carolina Department of Revenue page explaining the statewide $50,000 Homestead Exemption and related property-tax exemption rules.
- Scroll to the county-office guidance.
- Read the Homestead Exemption paragraph for the $50,000 fair-market-value rule.
- Review the Legal Residence note before applying for real-estate exemption.
- Use SCDOR for statewide rules, but use Horry County Auditor for the local Homestead application.
SCDOR Homestead Exemption Flyer
Two-page state flyer listing the basic eligibility tests, common documents, moving rule, reapplication rule and surviving-spouse conditions.
- Read the “Do I qualify?” section.
- Check the title/life estate/trust requirement.
- Review the documents section for age, disability, blindness and trust proof.
- Use the surviving-spouse section if the qualifying homeowner has died.
South Carolina Code § 12-37-250
Current statutory authority for South Carolina’s Homestead Exemption for persons 65+, totally and permanently disabled, or legally blind.
- Use your browser search for SECTION 12-37-250.
- Confirm the $50,000 fair-market-value exemption language.
- Read the application timing and county auditor filing provisions.
- Check trust, mobile-home, leased-land, surviving-spouse and partial-interest subsections when relevant.
Horry County Tax Estimator
Official county tool that estimates the tax bill using parcel information. It can compare 4% Legal Residence and 6% non-legal residence scenarios.
- Find the property’s PIN from Horry County land records or your assessment notice.
- Open the tax estimator and enter the required parcel information.
- Compare the 4% Legal Residence and 6% non-legal residence estimate.
- Do not treat the estimate as a final tax bill; verify the actual tax notice and exemption status.
Horry County Questioning Values / Appeals
Official page for written objections, 90-day assessment-notice appeals, no-notice January 15 rule, and County Board of Assessment Appeals next steps.
- Check whether you received a property assessment notice.
- If yes, count the 90-day written objection window from the notice date.
- If no notice was issued, review the January 15 written-objection deadline guidance.
- Use this process for value, ratio or assessment disputes—not for a missing Homestead application.
Common Homestead Exemption Mistakes in Horry County
Mistakes That Delay or Reduce Savings
- Calling the Assessor for the Homestead Exemption instead of the Auditor.
- Applying for Homestead before your home is approved for 4% Legal Residence.
- Thinking a vacation home, second home or rental can qualify as your legal residence.
- Assuming proposed state bills have changed the current $50,000 exemption amount.
- Forgetting to reapply after moving to another South Carolina residence.
- Not giving your mortgage servicer an exemption approval letter when escrow payments are involved.
Better Local Workflow
- Confirm 4% Legal Residence status with the Horry County Assessor.
- Call the Auditor Homestead line before visiting if your ownership is in a trust or life estate.
- Bring age, disability, blindness and ownership proof.
- Keep copies of every form and approval letter.
- Review the next tax notice for the exemption and correct assessment ratio.
- Contact the Treasurer only after the bill exists or payment/receipt issue begins.
What Should You Do Next?
| Your Situation | Best Next Step | Office to Contact |
|---|---|---|
| You are 65+, disabled, or legally blind and live full-time in a Horry County home. | Confirm Legal Residence status, gather eligibility proof and contact the Auditor Homestead line. | Auditor: 843-915-5051 |
| Your home is still taxed at 6% or you recently bought the property. | Apply for 4% Legal Residence before relying on Homestead approval. | Assessor: 843-915-5040 |
| You moved from another South Carolina county or another Horry County home. | Reapply for Homestead on the new legal residence and confirm the old exemption is removed where needed. | Auditor + Assessor |
| Your approved exemption is missing from the tax notice. | Give the Auditor your approval proof and ask whether the tax roll needs correction; then verify the corrected payment amount with the Treasurer. | Auditor, then Treasurer |
| Your property value or assessment ratio appears wrong. | Use the Horry County written objection / appeal process within the correct notice or no-notice deadline. | Assessor |
| Your mortgage company escrows taxes. | Send the exemption approval letter and corrected tax bill to the mortgage servicer so escrow projections are adjusted. | Mortgage servicer + Auditor/Treasurer as needed |
Horry County SC Homestead Exemption FAQs
What is the Horry County SC Homestead Exemption?
The Horry County SC Homestead Exemption is the local filing process for South Carolina’s Homestead Exemption. It exempts taxes on the first $50,000 of fair market value of a qualifying legal residence for homeowners who are age 65 or older, totally and permanently disabled, or legally blind.
Which office handles Homestead Exemption in Horry County?
The Horry County Auditor’s Office handles Homestead Exemption. Horry County lists the Homestead Exemption phone as 843-915-5051 and the Conway Auditor location as 1301 Second Avenue, Suite 1C41, Conway, SC 29526.
Is Homestead Exemption the same as 4% Legal Residence?
No. Legal Residence is the 4% primary-home assessment ratio handled by the Horry County Assessor. Homestead Exemption is the $50,000 senior, disability or blind exemption handled by the Horry County Auditor. Many homeowners need Legal Residence approval before Homestead can help the tax bill.
Who qualifies for the South Carolina Homestead Exemption in Horry County?
You generally must hold complete fee simple title, a qualifying life estate, or be the beneficiary of a trust that holds title to your primary legal residence. You must also be a South Carolina legal resident for the required full calendar year and be age 65 or older, totally and permanently disabled, or legally blind as of the required date.
What documents do I need for a Horry County Homestead application?
Common documents include a birth certificate or South Carolina Driver’s License for age, state or federal agency disability documentation for total and permanent disability, licensed ophthalmologist certification for legal blindness, and a trust agreement if the property is titled through a trust.
Do I need to apply every year?
Normally, you do not reapply every year after approval while the same property and eligibility status continue. You should reapply or contact the Auditor if you move, acquire a new legal residence, change ownership, transfer the home to a trust or life estate, or a surviving-spouse situation occurs.
Can a surviving spouse keep the Homestead Exemption?
A surviving spouse may be able to receive the exemption if the deceased spouse was eligible or potentially eligible, the surviving spouse obtains the required title, life estate or trust-beneficiary interest within the required time, lives in the home as the primary legal residence, and remains unmarried.
Can a mobile home qualify for Homestead Exemption in South Carolina?
South Carolina law contains rules for qualifying mobile homes and dwelling places on leased or rented land. Horry County mobile-home owners should contact the Auditor and Assessor because ownership proof, title status, de-titling, land ownership and legal-residence status can change the filing path.
What if my Horry County property value is too high?
A high property value is an assessment issue, not a Homestead application issue. If you received an assessment notice, Horry County generally requires written objection within 90 days. If no assessment notice was issued, the county’s appeal guidance ties the written objection deadline to January 15 of the following year.
Is this website affiliated with Horry County or SCDOR?
No. County-Appraisal-District.org is an independent educational resource. It is not Horry County Government, the Horry County Auditor, the Horry County Assessor, the Horry County Treasurer, or the South Carolina Department of Revenue. Always verify current rules with the responsible official office.
Independent Educational Guide
County-Appraisal-District.org is an independent informational website and is not affiliated with Horry County Government, the Horry County Auditor’s Office, the Horry County Assessor’s Office, the Horry County Treasurer’s Office, the South Carolina Department of Revenue, or any South Carolina court or tax agency.
Exemption eligibility, tax-roll corrections, legal residence status, payment deadlines, appeal deadlines, refunds, tax bills and property values are determined by official government offices under South Carolina law. This page is not legal, financial or tax advice.
Public property and tax records should not be used for employment screening, tenant screening, credit eligibility, insurance underwriting or other regulated consumer-reporting purposes. This website is not a Consumer Reporting Agency.