Form PT-401-I, Property Tax Exemption Application for Individuals, is the South Carolina Department of Revenue (SCDOR) application that individuals use to request a property tax exemption on a dwelling home or on vehicles. The Anderson County Auditor's Office, which administers the Homestead and Veterans' Exemptions in the county, publishes the form, so it is one of the documents people look for when researching an Anderson County property tax exemption. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the application itself goes to SCDOR through MyDORWAY, by mail or in person, as described below.
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What is PT-401-I?
Form PT-401-I, Property Tax Exemption Application for Individuals, is the South Carolina Department of Revenue (SCDOR) form on which an individual applies for a property tax exemption on a dwelling home or vehicles under one of the exemption sections on the form.
The form (Rev. 7/1/22) has five sections: Section A (exemption year, property type and exemption section), Section B (owner information and, if applicable, deceased spouse information), Section C (real property), Section D (personal property, meaning vehicles) and Section E (declaration of owner or owner's agent). Real property applications cover land and building, building, land and mobile home, or mobile home. The form states that land only is not available for individuals.
SCDOR says MyDORWAY, its free online tax portal, is the fastest way to apply, and an application made there does not need a paper copy of the PT-401-I.
The Anderson County Auditor's Office publishes the form and says applications for SC DOR exemptions must be sent to the Department of Revenue. The same page describes the Homestead Exemption separately, as an application made at the County Auditor's Office.
Who needs to file PT-401-I?
Individuals who qualify under one of the exemption sections printed on the form use Form PT-401-I. For a dwelling home (real property):
- B(1)(A): a veteran totally and permanently disabled by a service-connected disability.
- B(1)(B): a former law enforcement officer permanently and totally disabled by a South Carolina law enforcement service-connected disability.
- B(1)(C): a former firefighter, including a volunteer firefighter, with a comparable firefighting disability in South Carolina.
- B(2)(A): a paraplegic or hemiplegic person, which includes a person with Parkinson's disease, Multiple Sclerosis or Amyotrophic Lateral Sclerosis who has the same ambulatory difficulties.
- B(43): a Medal of Honor recipient or a Prisoner of War (POW) in World War I, World War II, the Korean Conflict or the Vietnam Conflict.
- B(1)(D) and B(2)(B): a beneficiary when a trustee holds legal title to the dwelling.
For vehicles: B(3) disabled veterans, B(26) Medal of Honor recipients, B(27) persons required to use wheelchairs, B(29) POWs, and B(37) a parent or legal guardian of a minor who is blind or requires a wheelchair.
A surviving spouse may apply for the dwelling under B(1)(A), B(1)(B), B(1)(C), B(2)(A) and B(43), while the spouse remains unmarried, resides in the house and owns it in fee or for life, and for one vehicle under B(3) and B(29). The owner or the owner's agent signs Section E.
When to file PT-401-I
Claims for exemptions must be received within 2 years from the date taxes were paid. Real estate taxation is a year in arrears, so to be exempt for the current year you must be the owner of record and your effective date of disability must be on or before December 31 of the previous year.
If you leave the exemption year blank, it defaults to the current year. If you request refunds for 2 years, include the paid tax receipts.
You must reapply if there is a change in status or a change in ownership of previously exempted property. Vehicles must be registered with the South Carolina Department of Motor Vehicles (SCDMV) before you apply.
Documents you need
- Certificate from VA or Local County Service Officer certifying total and permanent service-connected disability, with the effective date (B(1)(A), B(3)). VA rating decision letters do not meet the requirements of law.
- Certificate from VA or Local County Service Officer certifying Medal of Honor receipt or Prisoner of War status (B(43), B(26), B(29)).
- Law enforcement or firefighter disability (B(1)(B), B(1)(C)): certification from the commanding officer or fire department chief of total and permanent line-of-duty disability in South Carolina, plus the final Workers' Compensation Commission order, both with the effective date.
- Paraplegic or hemiplegic condition (B(2)(A)): signed physician's statement on letterhead certifying the condition, or the same ambulatory difficulties from Parkinson's disease, Multiple Sclerosis or ALS, with the effective date.
- Wheelchair or blind minor (B(27), B(37)): signed statement on letterhead from a South Carolina licensed physician, with effective date.
- For B(37) only: the minor's original birth certificate showing the parents' names, or court documentation of legal guardianship.
- Recorded deed, for a real property application.
- Documentation from the county assessor's office that the 4% special assessment ratio for an owner-occupied dwelling has been granted, solely to the applicant or jointly with a spouse, for a real property application.
- Marriage certificate if the home or vehicle is jointly titled with a spouse.
- Title, bond for title, or bill of sale, if the property is a mobile home.
- South Carolina vehicle registration card, South Carolina bill of sale, or South Carolina issued title, for a vehicle exemption.
- Surviving spouse: documentation from the VA showing you are the survivor, the death certificate, and a recorded deed of distribution or last will for a dwelling.
- Surviving spouse of a law enforcement officer or firefighter: certification from the commanding officer or fire chief that the person was killed in the line of duty in South Carolina.
- Trust (B(1)(D), B(2)(B)): the same documents as the underlying exemption, plus the signed trust agreement showing the applicant is the income beneficiary.
- Paid tax receipts, if you request refunds for 2 years.
How to fill out PT-401-I
Enter exemption year and property type
On line 1, enter the exemption year; if you leave it blank it defaults to the current year. On line 2, check Real property (Section C) or Personal property (Section D).
Choose your exemption section
On line 3, select the section that matches your situation, such as B(1)(A), B(2)(A), B(43), B(3) or B(37). Check Applying as a surviving spouse if that applies.
Enter owner information
On line 4, give the owner's name, SSN, date of birth, phone and street address, city, state and ZIP. Mark New address if it has changed.
Add deceased spouse information
If applicable, complete line 5: the deceased spouse's name, SSN, date of birth and date of death, and the street address of the former marital residence.
Select the real property exemption
On line 6, check Land and building, Building, Land and mobile home, or Mobile home. Land only is not available for individuals.
Describe the property
On line 7, complete all applicable fields: date acquired, tax map number, acres, physical address, county, deed book/page number and, for a mobile home, its tax map number, year/make, permit number and purchase date.
Explain property use and occupancy
On line 8, explain how the property, land and buildings are used (the form's example is primary dwelling). On line 9, answer Yes or No about other occupants and explain if Yes.
Answer the rent and lease questions
On line 10, say whether you receive rent for the property and from whom. On line 11, say whether you lease or rent the property and from whom.
List vehicles to exempt or remove
For a vehicle exemption, complete the chart on line 12 with the VIN, type, make, year, county of registration and registered owner. List any vehicles to be removed in the same format on line 13.
Review, sign and download the PDF
Sign and date Section E; the owner or the owner's agent may sign. Check your entries against the documents listed for your exemption section, then download or print the completed PDF from FillingPDF and send the package as described under How to submit.
How to submit PT-401-I
You can send Form PT-401-I to SCDOR online through MyDORWAY, by mail or in person at a service center.
- Online (MyDORWAY): apply at dor.sc.gov/MyDORWAY. If you apply on MyDORWAY, you do not need to submit a paper copy. To create a new account at dor.sc.gov/MyDORWAY-signup, have your FEIN, SSN or South Carolina ID (SID), plus one of these: last payment amount, last refund amount, line 1 from the last return, or the Letter ID shown on SCDOR correspondence. After logging in, click the More tab and select Request Property Exemption under the Other section.
- By mail: SCDOR, Government Services Division, PO Box 125, Columbia, SC 29214-0720.
- In person: any SCDOR service center; locations and hours are at dor.sc.gov/contact/in-person.
Include copies of the documents listed for your exemption section. The Anderson County Auditor's page says applications for SC DOR exemptions must be sent to the Department of Revenue. Questions go to [email protected]. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting a VA rating decision letter in place of the certificate from VA or a Local County Service Officer; the instructions say rating decision letters do not meet the requirements of law.
- Leaving out documentation that the county assessor's office granted the 4% special assessment ratio for an owner-occupied dwelling on a real property application.
- Applying for a vehicle exemption before the vehicle is registered with the South Carolina Department of Motor Vehicles.
- Omitting the marriage certificate when the home or vehicle is jointly titled with a spouse.
- Requesting refunds for 2 years without including the paid tax receipts.
- Letting the claim pass the deadline: claims must be received within 2 years from the date taxes were paid.
- Applying for land only on line 6; the form states land only is not available for individuals.
- Not reapplying after a change in status or a change in ownership of previously exempted property.
- Sending the form without signing and dating Section E, the declaration under penalties of perjury.
Frequently asked questions
What is Form PT-401-I used for?
Form PT-401-I is the SCDOR application for individuals requesting a property tax exemption. You use it for a dwelling home, a mobile home or vehicles under one of the sections printed on the form, such as B(1)(A) for a totally and permanently disabled veteran or B(3) for a disabled veteran's vehicles.
Where do I send Form PT-401-I?
Send it to SCDOR: apply on MyDORWAY, mail it to SCDOR, Government Services Division, PO Box 125, Columbia, SC 29214-0720, or bring it to an SCDOR service center. The Anderson County Auditor's page says applications for SC DOR exemptions must be sent to the Department of Revenue.
Do I need a paper PT-401-I if I apply on MyDORWAY?
No. SCDOR says that if you apply for a property tax exemption on MyDORWAY, you do not need to submit a paper copy of the PT-401-I. After logging in, click the More tab and select Request Property Exemption under Other.
What is the deadline to claim an exemption on PT-401-I?
Claims must be received within 2 years from the date taxes were paid. For the current year's real estate taxes, you must be the owner of record and your effective date of disability must be on or before December 31 of the previous year.
Is a VA rating decision letter enough for a disability exemption?
No. For B(1)(A) and B(3), the instructions say VA rating decision letters do not meet the requirements of law. Provide a certificate from the VA or a Local County Service Officer certifying total and permanent service-connected disability, with the effective date.
Can a surviving spouse use Form PT-401-I?
Yes. Check Applying as a surviving spouse and complete line 5. For a dwelling, the spouse must remain unmarried, reside in the house and own it in fee or for life. For vehicles under B(3) and B(29), a surviving spouse is allowed one vehicle, for life or until remarriage.
Do I have to reapply for a property tax exemption?
You must reapply if there is a change in status or a change in ownership of previously exempted property. If you were already approved and are only adding or removing a vehicle, VA documentation is not necessary under the exemptions that name this rule.
Is Form PT-401-I the Anderson County homestead exemption application?
No. The Anderson County Auditor's page says to apply for the Homestead Exemption at the County Auditor's Office, and to send applications for SC DOR exemptions to the Department of Revenue. PT-401-I is the SCDOR form for the exemption sections printed on it.
Can I fill out Form PT-401-I online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application: you submit it to SCDOR through MyDORWAY, by mail or in person.
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