Sc Property Tax Exemption Application For Individuals (Page 4 of 4) in pdf

B(1)(C) - Dwelling home of a former firefighter, including volunteer firefighter who is permanently and totally

disabled as a result of a firefighting service connected disability in this State

The house owned by an eligible owner (firefighter/volunteer firefighter) in fee or for life, or jointly with a spouse. This

exemption is allowed to the surviving spouse who at the time of death owned the house in fee or for life, or jointly with the

now deceased spouse, if the spouse remains unmarried, who resides in the house, and who owned the house in fee or

for life. Provide copies of the following: Copy of statement from the chief of the fire department and physician of the total

and permanent service connected disability in this State with the effective date, copy of recorded deed and 4% legal

residence form.

For the above B(1)(A), B(1)(B) and B(1)(C) Property held in a Trust

When a trustee holds legal title to a dwelling for a beneficiary and the beneficiary qualifies for the exemption and uses the

dwelling as the beneficiary’s domicile, the dwelling is exempt from property taxation. Provide copies of the same

documentation listed above for B(1)(A), B(1)(B) and B(1)(C) along with a copy of the complete signed trust agreement.

B(2)(a) - Dwelling home of a paraplegic or hemiplegic person

The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with a

spouse. Provide copies of the following: Physician’s statement certifying paraplegic, hemiplegic or quadriplegic condition

with effective date, copy of recorded deed and 4% legal residence form.

For the above B(2)(a) Property held in a Trust

When a trustee holds legal title to a dwelling for a beneficiary and the beneficiary is a person who qualifies otherwise for

the exemption and the beneficiary uses the dwelling as the beneficiary’s domicile, the dwelling is exempt from property

taxation. Provide copies of the same documentation listed above for B(2)(a) along with a copy of the complete signed

trust agreement.

B(43) - Dwelling home of a Medal of Honor or Prisoner of War recipient

The dwelling home and lot not to exceed one acre of land owned in fee or for life or jointly with a spouse by a resident of

this State who is a recipient of the Medal of Honor or who was a prisoner of war in World War I, World War II, the Korean

Conflict, or the Vietnam Conflict are exempt from property tax. This exemption is allowed to the surviving spouse who

owned the house in fee or for life or jointly with the now deceased spouse, if the spouse remains unmarried, resides in the

house, and owns the house in fee or for life. Provide copies of the following: Certificate from Veterans Administration or

Local County Service Officer certifying you are a recipient of Medal of Honor, regardless of the conflict or who was a

prisoner of war in World War I, World War II, Korean Conflict or Vietnam Conflict.

Sc Property Tax Exemption Application For Individuals Page 4