Horry County SC Homestead Exemption: Rules, Savings, 4% Legal Residence, Deadline & Filing Guide
Horry County homeowners in Conway, Myrtle Beach, North Myrtle Beach, Surfside Beach, Loris, Aynor, Little River, Socastee, Carolina Forest, Garden City-area Horry County and unincorporated communities may qualify for South Carolina’s homestead tax exemption if they meet age, disability or blindness requirements.
The most important local detail is that homestead exemption and 4% legal residence are not the same thing. Horry County’s Auditor handles homestead eligibility and tax billing, while the Assessor handles the 4% legal residence classification for primary homes.
How Does the Horry County Homestead Exemption Work?
The Horry County homestead exemption is South Carolina tax relief for qualifying homeowners who are age 65 or older, totally and permanently disabled, or legally blind. The exemption removes taxes on the first $50,000 in fair market value of the homeowner’s legal residence after approval.
Homestead Filing Office
Horry County says the Auditor’s Office determines homestead eligibility. For homestead questions, use the Auditor’s Conway Homestead Exemption line at 843-915-5051.
Location: 1301 Second Avenue, Ste. 1C41, Conway, SC 29526.
4% Legal Residence First
Horry County and SCDOR guidance separate homestead from legal residence. The 4% legal residence classification is handled by the Horry County Assessor and must be approved for the home before the homestead exemption can be granted on real estate.
Treasurer Handles Payments
The Treasurer collects the property taxes after values, assessment ratios and exemptions are applied. If your bill is due, delinquent or missing a payment, use the Treasurer. If the homestead exemption is missing, start with the Auditor.
Horry County Homestead Exemption vs. 4% Legal Residence
Many Horry County property-tax problems happen because homeowners use “homestead,” “primary residence,” and “4% exemption” as if they mean the same thing. They do not.
| Item | What It Does | Who Handles It | Why It Matters |
|---|---|---|---|
| 4% Legal Residence | Classifies the home as the owner’s primary residence and taxes it at the 4% assessment ratio instead of the common 6% non-legal-residence ratio. | Horry County Assessor | This is usually the first step. SCDOR says legal residence must be approved before the homestead exemption is granted on real estate. |
| Homestead Exemption | Exempts taxes on the first $50,000 in fair market value of a qualifying legal residence. | Horry County Auditor | This is for homeowners who also meet age 65+, total and permanent disability, or legal blindness rules. |
| Real Property Valuation | Sets the appraised value, ownership record, land/building characteristics and legal-residence assessment status. | Horry County Assessor | If the value, ownership, address or 4% status is wrong, start with the Assessor. |
| Tax Bill and Payment | Collects taxes and handles bills, payment methods, delinquencies and receipts. | Horry County Treasurer | If the exemption is already correct but payment is the issue, use the Treasurer. |
How to Apply for Homestead Exemption in Horry County SC
Use this Horry County workflow before filing. It keeps the legal residence application, homestead application, property search, and tax-bill payment process in the correct order.
Confirm the Home Is Your South Carolina Legal Residence
Homestead exemption applies to your legal residence. Horry County’s legal residence guidance says the 4% assessment ratio is for people who own and live in the home full-time in South Carolina, not second homes or vacation homes.
Apply for or Verify 4% Legal Residence
Contact the Horry County Assessor at 843-915-5040 or use the county’s legal residence application route. The Assessor handles legal residence, property appraisal, ownership records and changes of address for real property.
Check Your Homestead Category
You may qualify for the South Carolina homestead exemption if you were age 65 or older on or before December 31 before the exemption tax year, were totally and permanently disabled, or were legally blind.
Verify the South Carolina One-Year Residency Rule
Horry County’s taxpayer services page says the homeowner must have been a legal South Carolina resident for at least one year on or before December 31 of the year before the exemption.
Gather Proof Before Calling or Visiting
Age-based applicants should be ready with a driver’s license or other acceptable proof of age. Disability-based applicants should be ready with certification from a state or federal agency with authority to certify total and permanent disability. Blindness-based applicants should ask the Auditor what proof is currently accepted.
File With the Horry County Auditor
Horry County lists a dedicated Conway Homestead Exemption office: 1301 Second Avenue, Ste. 1C41, Conway, SC 29526. Call 843-915-5051 for homestead-specific help.
If You Are Inside a Municipality, Ask About City Processing
South Carolina law says the exemption application is made to the county auditor and to the governing body of the municipality where the dwelling is located on approved forms. Ask the Horry County Auditor how this applies if your home is inside Myrtle Beach, North Myrtle Beach, Conway, Surfside Beach, Loris, Aynor or another municipality.
Verify the Exemption on the Tax Bill
After approval, review your property-tax bill. If the exemption is missing, contact the Auditor. If the 4% legal residence status is missing, contact the Assessor. If the amount is correct but payment is the issue, contact the Treasurer.
Horry County Homestead Exemption, Legal Residence and Related Benefits
Use this table to separate the tax programs that affect a Horry County homeowner’s bill.
| Benefit / Classification | Who It Helps | Main Rule | Correct Office |
|---|---|---|---|
| SC Homestead Exemption | Homeowners age 65+, totally and permanently disabled, or legally blind. | Exempts taxes on the first $50,000 in fair market value of the qualifying legal residence. | Horry County Auditor |
| 4% Legal Residence | Owner-occupants using the property as their full-time primary South Carolina home. | Applies the 4% primary residence assessment ratio instead of the general 6% non-legal-residence/commercial ratio. | Horry County Assessor |
| Assessment Appeal / Review | Owners who believe the property value, legal residence classification or property record is wrong. | Use assessor review or applicable appeal process based on the issue and notice deadline. | Horry County Assessor |
| Special SCDOR Individual Exemptions | Some disabled veterans, qualifying surviving spouses, law enforcement/firefighter categories, POW/Medal of Honor categories and other state-law exemption groups. | SCDOR may use MyDORWAY or PT-401I for certain statewide property-tax exemptions. Legal residence approval may still matter for real estate. | SCDOR + county office shown by program |
| Tax Bill Payment | Owners who need to pay, confirm receipt, resolve delinquency or ask about payment methods. | Tax bills are paid to the Treasurer after assessment and exemption data are applied. | Horry County Treasurer |
What to Prepare Before Applying in Horry County
Horry County and SCDOR rules require different proof depending on whether you are applying for 4% legal residence, homestead exemption, or a special statewide individual exemption.
For 4% Legal Residence
- Property address and PIN or parcel details.
- SC driver’s license or state ID showing the residence address.
- SC motor vehicle registration with current address when applicable.
- Most recent SC income tax return or other documents requested by the Assessor.
- Proof that no other legal residence benefit is being claimed elsewhere.
For Homestead Exemption
- Proof of age if applying because you are 65 or older.
- Certification from a qualifying state or federal agency if applying due to total and permanent disability.
- Legal blindness proof if applying as legally blind.
- Evidence of South Carolina legal residency for at least one year by the required December 31 date.
- Proof that the home has approved 4% legal residence status.
For Special Ownership
- Recorded deed, life estate or ownership proof if requested.
- Trust documents if the home was transferred into a trust.
- Mobile home title or bill of sale for mobile-home cases.
- Surviving-spouse documents if continuing or reapplying after a spouse’s death.
- VA or SCDOR exemption approval letter for special statewide exemptions.
Horry County Homestead and 4% Legal Residence Savings Calculator
This educational calculator estimates two separate effects: the $50,000 fair-market-value homestead exemption and the difference between a 4% legal residence assessment and a 6% non-legal-residence assessment. It does not replace the official Horry County tax estimator, tax bill, millage rate or Auditor/Assessor decision.
Formula: Homestead savings estimate = first $50,000 of fair market value × 4% assessment ratio × millage ÷ 1,000. Legal residence estimate = market value × difference between 6% and 4% ratios × millage ÷ 1,000. Fees and non-ad valorem charges are not removed by the homestead exemption.
Horry County Auditor, Assessor and Treasurer Office Roles
Use the correct Horry County office first. This prevents the common problem of asking the Treasurer to approve homestead, or asking the Auditor to change the legal residence assessment ratio.
Horry County Auditor — Homestead
Homestead office:
1301 Second Avenue, Ste. 1C41
Conway, SC 29526
Homestead phone: 843-915-5051
Main Auditor phone: 843-915-5050
Hours: Monday-Friday, 8 a.m.-5 p.m.
Use for: homestead eligibility, tax billing, millage certification and exemption questions.
Horry County Assessor — 4% Legal Residence
Address:
1301 Second Avenue
Conway, SC 29526
Phone: 843-915-5040
Email: hcg.assessor@horrycountysc.gov
Use for: 4% legal residence, appraised value, ownership records, land records, agricultural use and real-property address changes.
Horry County Treasurer — Payments
Address:
1301 Second Avenue
Conway, SC 29526
Phone: 843-915-5470
Email: treasurer@horrycountysc.gov
Use for: real-property tax payments, receipts, delinquent taxes, tax sale questions and payment status.
Before You Visit or Call
- Have the property address and PIN ready.
- Ask the Assessor first if 4% legal residence is missing.
- Ask the Auditor first if homestead is missing or denied.
- Ask the Treasurer first only for payment, bill, receipt or delinquency questions.
- Keep copies of forms, emails, proof documents and any approval letter.
Common Horry County Homestead Exemption Mistakes
Mistakes That Can Delay or Reduce Relief
- Confusing 4% legal residence with the age/disability/blindness homestead exemption.
- Calling the Treasurer to approve a missing homestead exemption.
- Applying for homestead before legal residence is approved.
- Assuming a Myrtle Beach-area vacation condo qualifies as a primary residence.
- Forgetting the one-year South Carolina legal-residency requirement.
- Not telling the Assessor when the property is no longer your legal residence.
- Relying on a tax bill estimate before the 4% classification and homestead exemption are applied.
Better Horry County Workflow
- Find your property record through Horry County land/tax services.
- Apply for 4% legal residence with the Assessor if not already approved.
- Call the Auditor Homestead line at 843-915-5051 to confirm your homestead proof.
- Use SCDOR’s property-exemption page only for statewide exemption rules and special categories.
- Use the Treasurer only after the values and exemptions are already applied to the bill.
- Check the next tax bill for both legal residence and homestead treatment.
Official Horry County and South Carolina Homestead Resources
These are official action links. Each link includes what to do after opening it, so the page gives usable guidance instead of acting as a thin link directory.
Horry County Taxpayer Services
Official Horry County page explaining Assessor, Auditor and Treasurer roles plus homestead and legal residence basics.
- Read the department role explanation near the top of the page.
- Find the Homestead Exemption section and review the age, disability, blindness, residency and 4% legal residence requirements.
- Use the page search or tax service links to locate real property, land records and payment tools.
- Contact the office listed for the specific issue rather than sending all questions to one department.
Horry County Auditor
Official county department page for tax billing, homestead eligibility, Auditor locations and phone numbers.
- Scroll to the Auditor contact section.
- Use the Conway Homestead Exemption phone number, 843-915-5051, for homestead-specific questions.
- Confirm office hours and mailing details before sending documents.
- Use Auditor contacts for homestead eligibility, not for 4% legal residence approval.
Horry County Assessor
Official office for real-property appraisal, ownership records, 4% legal residence and property classification questions.
- Review the Assessor’s role for real property and legal residence.
- Use the legal residence application link or form page if you need 4% primary-residence approval.
- Contact hcg.assessor@horrycountysc.gov or 843-915-5040 if residency documents are missing.
- Ask the Assessor before assuming your property is properly classified at 4%.
Horry County Forms
Official downloadable and online forms page, including homestead exemption and legal residence resources.
- Scroll to the Homestead Exemption section for the county homestead form.
- Scroll to Legal Residence for instructions and online legal residence application links.
- Open the legal residence instructions before uploading documents.
- Call the Auditor or Assessor if the form category is unclear.
South Carolina DOR — Exempt Property
Official statewide page explaining the $50,000 homestead exemption, legal residence requirement, PT-401I route and special property-tax exemption categories.
- Read the Homestead Exemption FAQ for the $50,000 fair-market-value rule.
- Review the 4% legal residence FAQ and note that county assessor approval is required first.
- Use PT-401I or MyDORWAY only for SCDOR individual property-tax exemptions when that category applies.
- For Horry homestead questions, return to the Horry County Auditor.
Horry County Legal Residence Notice
Official county explanation that legal residence is a statewide 4% assessment ratio for full-time primary homes, not second or vacation homes.
- Read the difference between the 4% primary residence rate and the 6% alternative.
- Note the county’s May 31 guidance for timely legal-residence processing in that notice year.
- Use the Assessor contact listed if your legal residence approval is pending or conditional.
- Do not treat this as the age/disability/blindness homestead exemption by itself.
Horry County Tax Estimator
Official estimator that can compare legal residence and non-legal-residence tax treatment using Horry County’s local data.
- Open the estimator after locating the property details.
- Compare 4% legal residence and 6% non-legal-residence scenarios.
- Remember the tool is an estimate and final bills depend on official tax data.
- For a missing 4% classification, contact the Assessor.
Horry County Real Property Tax
Official payment guidance showing which offices handle homestead, primary residence, address changes, bills and payments.
- Use this page for payment methods and tax-bill questions.
- Check the listed contacts for homestead, primary residence, address changes and payment questions.
- Use the Assessor phone for primary residence and address changes.
- Use the Auditor phone for homestead and the Treasurer for payments.
Horry County Treasurer
Official office for tax payments, receipts, delinquent taxes and Treasurer contact information.
- Use this page when the issue is payment, delinquency, receipt, tax sale or billing collection.
- Call 843-915-5470 or email treasurer@horrycountysc.gov for Treasurer questions.
- For a missing homestead exemption, return to the Auditor.
- For 4% legal residence or property-value issues, return to the Assessor.
South Carolina Code Section 12-37-250
State law for the homestead exemption for taxpayers 65+, totally and permanently disabled, or legally blind.
- Use this statute for legal background, not as a substitute for the county form.
- Review the application, surviving-spouse, mobile-home and municipal application language.
- Ask the Horry County Auditor how the statute applies to your specific filing year and property.
- Use official county/SCDOR pages for forms and current procedures.
Horry County Homestead Decision Path
| Your Situation | Best Next Step | Correct Office |
|---|---|---|
| You are 65+ and live full-time in your Horry County home. | Verify 4% legal residence first, then call the Auditor Homestead line and prepare age/residency proof. | Assessor first, then Auditor |
| You are totally and permanently disabled or legally blind. | Confirm acceptable certification and file homestead with the Auditor after 4% legal residence approval. | Auditor |
| Your home is at 6% instead of 4%. | Apply for legal residence or correct your supporting documents with the Assessor. | Assessor |
| You moved from one South Carolina home to another. | Reapply or update both legal residence and homestead records. Do not assume the exemption automatically follows you. | Assessor + Auditor |
| Your exemption approval letter exists but the bill still looks wrong. | Provide the approval letter to the correct county office and ask which data is missing from the tax bill. | Auditor or Assessor, depending on issue |
| Your tax bill is due or delinquent. | Use the Treasurer for payment, receipt, delinquency and tax sale questions. | Treasurer |
Horry County SC Homestead Exemption FAQs
What is the Horry County SC homestead exemption?
The Horry County SC homestead exemption is South Carolina property-tax relief for qualifying homeowners who are age 65 or older, totally and permanently disabled, or legally blind. It exempts taxes on the first $50,000 in fair market value of the homeowner’s legal residence after approval.
Who qualifies for homestead exemption in Horry County?
Horry County’s taxpayer services guidance says the program is for homeowners who are age 65 or older, totally disabled, or totally blind as of December 31 preceding the tax year. The homeowner must also have been a legal South Carolina resident for at least one year by that date and have approved 4% primary residence status.
Where do I file the Horry County homestead exemption?
File with the Horry County Auditor. The county lists the Conway Homestead Exemption office at 1301 Second Avenue, Ste. 1C41, Conway, SC 29526, with a homestead phone line of 843-915-5051.
Is 4% legal residence the same as homestead exemption?
No. The 4% legal residence classification is the primary-residence assessment ratio handled by the Horry County Assessor. Homestead exemption is age, disability or blindness relief handled by the Auditor. Legal residence must be approved before the homestead exemption can be granted on real estate.
How much does the Horry County homestead exemption save?
The exemption removes taxes on the first $50,000 in fair market value of a qualifying legal residence. The actual dollar savings depends on the 4% assessment ratio, local millage, tax district, school and county levies, and any fees or charges that are not covered by the exemption.
Can a vacation home or rental home qualify?
A vacation home or second home generally does not qualify for the 4% legal residence classification, and without approved legal residence the real-estate homestead exemption cannot be granted. If the property is rented or no longer your full-time primary home, contact the Horry County Assessor.
Do I need to reapply every year?
Property-tax exemptions generally do not expire unless there is a change in status or ownership, or the owner acquires new property. However, moving, selling, transferring title, changing trust ownership, changing residency or losing eligibility can require notice or a new application.
What documents do I need for the Horry County homestead exemption?
Age-based applicants should be ready with proof such as a driver’s license. Disability-based applicants need certification from a qualifying state or federal agency. The Auditor may also need proof of legal residence, South Carolina residency, ownership, surviving-spouse status or other category-specific documentation.
Who handles Horry County property-tax payments?
The Horry County Treasurer handles tax payments, receipts, delinquency and tax sale matters. The Treasurer does not approve homestead exemption or 4% legal residence. Use the Auditor for homestead and the Assessor for legal residence or appraisal questions.
What if my homestead exemption is missing from my Horry County tax bill?
First confirm that 4% legal residence is approved with the Assessor. Then contact the Horry County Auditor’s Homestead Exemption line at 843-915-5051 and ask whether the homestead application, proof documents or approval record is missing. Use the Treasurer only if the issue is payment after the bill is correct.
Independent Educational Guide
County-Appraisal-District.org is an independent educational website. It is not affiliated with Horry County Government, the Horry County Auditor, Horry County Assessor, Horry County Treasurer, South Carolina Department of Revenue, or any South Carolina government agency.
Homestead exemption eligibility, 4% legal residence approval, assessed value, fair market value, tax district, millage rate, payment status, penalties, refunds, exemption continuation and appeal rights are determined by official county/state offices and South Carolina law. This page is not legal, financial or tax advice.
Public property 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.