VI. County Administered Exemptions:
A. Homestead Exemption Program
The links should answer all questions about the Homestead Exemption Program. If you still have questions, please contact the Lexington County Homestead Program Coordinator at (803) 785-8448.
B. Active Duty Military Exemption
1. What property is included in the Active Duty Military Exemption and how do I apply?
- If your home of record is not South Carolina, you do not have to pay personal property taxes on property that you own while permanently stationed in this state.
- This exemption does not include county taxes on real property.
- The exemption covers motor vehicles (including trucks), campers, motor homes, boats and outboard motors, personal recreational watercraft (like wave-runners and jet-skis), aircraft and mobile homes (occupied by the owner).
- The property must be singularly titled in the name of the military service member in order to qualify for a 100% exemption.
- If there is a non-military co-owner, only the percentage of ownership will be applied for the military exemption.
- In order for your mobile home to qualify, it must be the service member's primary residence.
- To obtain the exemption, the service member can submit their latest Leave & Earnings Statement and submit it to the Auditor's Office.
- The documents can be submitted by mail, fax, or in person.
- The exemption is valid for only one tax year, so it will be necessary to reapply each year.
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