Payment of taxes not condition to qualify for exemption.
S.C. Code Ann. § 12-37-295
in effectNotwithstanding any other provision of law, the payment of real property taxes on or before March fifteenth following the year for which homestead tax exemption is claimed shall not be a condition to qualify for the exemption.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c037.phpFetched: 10/17/2026
