Horry County, South Carolina • Homestead exemption guide • Reviewed September 12, 2026
Horry County SC Homestead Exemption: Rules, Savings, Filing Steps, Deadline and Local Offices
The Horry County homestead exemption is South Carolina property-tax relief for qualifying homeowners age 65 or older, totally and permanently disabled, or legally blind.
The benefit exempts taxes on the first $50,000 of fair market value of your legal residence.
In Horry County, homestead exemption is handled by the Horry County Auditor. The separate 4% legal residence assessment is handled by the Horry County Assessor.
The standard homestead application deadline is July 15 of the tax year. File earlier if you are also fixing legal residence status or a tax-bill problem.
Use the Auditor page for homestead questions, the Forms page for the Homestead Exemption Form, and the Tax Estimator only after you know the property’s taxable value or PIN.
Fast answer
Horry County Homestead Exemption Quick Facts
Determines homestead eligibility and handles the homestead exemption application.
The Assessor handles the 4% primary residence assessment ratio.
Exempts taxes on the first $50,000 of fair market value of the legal residence.
Applicant must meet one of South Carolina’s qualifying categories.
You must have been a South Carolina legal resident for at least one year by December 31 before the exemption year.
Written application should be made before July 16 of the tax year.
Homestead exemption and 4% legal residence are not the same filing. Homestead generally requires approved legal residence first.
Local office decoder
Horry County Offices, Addresses, Phones and Roles
Horry County Auditor
Use for: homestead exemption, tax-bill calculation, personal property, vehicle tax and exemption status.
Auditor: Tina Hardee
Homestead phone: 843-915-5051
Main phone: 843-915-5050
Email: hcg.auditor@horrycountysc.gov
Conway office: 1301 Second Avenue, Suite 1C41, Conway, SC 29526
Mailing: P.O. Box 1205, Conway, SC 29526
Hours: Monday-Friday, 8:00 AM-5:00 PM
Open Horry County AuditorLook for the Homestead Exemption section or contact the Conway Homestead line. Ask whether your proof of age, disability or blindness is enough before the July 15 deadline.
Horry County Assessor
Use for: real property value, ownership records, 4% legal residence, assessment notices, property appeal and reassessment questions.
Phone: 843-915-5040
Email: hcg.assessor@horrycountysc.gov
Location: 1301 Second Avenue, Conway, SC 29526
Hours: Monday-Friday, 8:00 AM-5:00 PM
The Assessor does not approve the state homestead exemption, but legal residence approval is normally needed first.
Open Horry County AssessorUse this page for 4% legal residence, property value and appeal questions. If your home is still taxed at 6%, fix that before estimating homestead savings.
Horry County Treasurer
Use for: real property tax payment, tax receipts, delinquent tax, installment payments and payment questions.
Treasurer: Angie Jones
Phone: 843-915-5470
Email: treasurer@horrycountysc.gov
Conway office: 1301 Second Avenue, Conway, SC 29526
Mailing: P.O. Box 1237, Conway, SC 29528
Hours: Monday-Friday, 8:00 AM-5:00 PM
Open Online Tax Payment CenterSearch the tax record, review the bill, confirm whether homestead or 4% residence is reflected, then save the payment receipt if you pay online.
Horry County Register of Deeds
Use for: deed records, ownership document search, recorded instruments and title-history research.
Register of Deeds: Marion Foxworth
Phone: 843-915-5430
Email: hcg.registerofdeeds@horrycountysc.gov
Location: 1301 Second Avenue, Conway, SC 29526
The Register records deeds but does not decide homestead eligibility.
Open Register of DeedsUse this office if the deed, life estate, spouse ownership or trust title must be checked before filing with the Auditor.
Open Horry County Council local representative list
Chairman Johnny Gardner: 843-855-0848 • gardner.johnny@horrycountysc.gov
District 1 Jenna L. Dukes: 843-855-6962 • dukes.jenna@horrycountysc.gov
District 2 Bill Howard: 843-421-2035 • howardb@horrycountysc.gov
District 3 Dennis DiSabato: 843-421-8522 • disabatod@horrycountysc.gov
District 4 Gary Loftus: 843-855-4735 • loftusg@horrycountysc.gov
District 5 Tyler Servant: 843-421-7250 • servantt@horrycountysc.gov
District 6 Cam Crawford: 843-504-0905 • crawfordc@horrycountysc.gov
District 7 Tom Anderson: 843-855-6129 • anderson.tom@horrycountysc.gov
District 8 Michael “Mash” Masciarelli: 843-855-6569 • masciarelli.mike@horrycountysc.gov
District 9 R. Mark Causey: 843-421-0570 • causey.mark@horrycountysc.gov
District 10 Danny Hardee: 843-340-4426 • hardeedan@horrycountysc.gov
District 11 Al Allen: 843-602-9243 • allena@horrycountysc.gov
Clerk to Council: 843-915-5120 • 1301 Second Avenue, Conway, SC 29526
Main office map
Horry County Government and Justice Center Map
The Auditor, Assessor, Treasurer, Register of Deeds and County Council functions are centered around the Horry County Government and Justice Center in Conway.
For homestead exemption, use the Auditor’s Suite 1C41 office or call the Homestead line before visiting with documents.
Horry County Government and Justice Center
1301 Second Avenue, Conway, SC 29526
Content gaps people miss
What Most Horry County Homestead Guides Do Not Explain Clearly
Homestead is not the same as 4% legal residence: the Auditor handles homestead, while the Assessor handles the 4% primary residence assessment.
Legal residence usually comes first: South Carolina DOR says legal residence must be approved before a real property exemption is granted.
The exemption is based on fair market value: the state homestead exemption covers taxes on the first $50,000 of fair market value, not a flat $50,000 refund.
July 15 matters: South Carolina law says application should be made before July 16 of the tax year for the exemption to be granted for that year.
Late applications may be limited: applications after July 15 can be pushed to the next tax year unless the statutory late reduction window applies.
Fees may still remain: state guidance says property-tax exemptions cover ad valorem taxes, not every fee or charge.
Mortgage escrow is not automatic: if approved, provide the approval letter to your mortgage company if taxes are escrowed.
Joint title has limits: state guidance warns the home may only be solely titled to the qualifying applicant or jointly titled with the applicant’s spouse.
Eligibility
Who Qualifies for the Horry County SC Homestead Exemption?
South Carolina’s homestead exemption is category-based. It is not for every owner-occupied home.
To qualify, the home must be your legal residence and you must meet state age, disability or blindness rules.
Age 65 or older: you must have reached age 65 before January 1 of the tax year claimed.
Totally and permanently disabled: you need certification from a state or federal agency with authority to classify disability.
Legally blind: legal blindness must be supported by the required professional or agency documentation.
SC residency: you must have been a South Carolina legal resident for at least one full year before December 31 preceding the tax year.
Legal residence: the property must be your permanent home and legal residence.
Title interest: you generally need complete fee simple title or a qualifying life estate.
Surviving spouse: an unmarried surviving spouse may continue or apply for the benefit if state requirements are met.
Mobile home: a qualifying owner-occupied mobile home may qualify under South Carolina rules, but you cannot receive duplicate real and personal property exemptions in the same year.
Confirm your category, SC residency requirement, ownership requirement and required proof before contacting the Horry County Auditor.
Filing workflow
How to Apply for Horry County Homestead Exemption
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Confirm 4% legal residence first.
Check whether the Assessor has approved your home for the 4% legal residence assessment ratio.
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Confirm your homestead category.
Use age 65, total and permanent disability, legal blindness, or qualifying surviving-spouse status.
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Collect proof before filing.
Bring or attach proof of age, disability or blindness plus identity, residency and ownership information.
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Open the Horry County forms page.
Use the official Horry County Tax Payer Services Forms page and choose the Homestead Exemption Form.
Open Horry County FormsAfter opening:Scroll to Homestead Exemption, choose the Homestead Exemption Form, complete the form and confirm if it must be submitted in person, by mail or electronically.
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File with the Horry County Auditor.
Use the Auditor’s Conway Homestead line or office if you are unsure about proof or deadline timing.
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Save proof of filing.
Keep a copy of the form, proof documents, mailing receipt, confirmation, staff note or approval letter.
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Check your tax bill later.
After bills are created, check whether the exemption and 4% residence status are reflected correctly.
South Carolina law says failure to apply can waive the exemption for that year. Do not wait until tax bills are mailed to begin the process.
Required proof
Documents to Prepare Before Filing
Proof of age: South Carolina driver’s license, birth certificate or other official identification showing date of birth.
Proof of disability: certification from a state or federal agency that has authority to classify total and permanent disability.
Proof of legal blindness: certification from the appropriate medical or blindness authority.
South Carolina residency proof: documents showing South Carolina as your permanent home for the required one-year period.
Legal residence approval: confirmation that the Assessor approved the 4% primary residence assessment ratio.
Ownership proof: deed, life estate, mobile-home title, bill of sale, bond for title or trust documents when needed.
Surviving spouse documents: death certificate, deed transfer, proof of unmarried status and proof the home remains your legal residence.
Mortgage escrow record: keep the approval letter so you can send it to your lender if taxes are escrowed.
Review the Homestead Exemption, 4% Legal Residence, veteran, surviving-spouse, trust and mobile-home notes before submitting your Horry County application.
Savings math
How Much Can the Horry County Homestead Exemption Save?
The savings depend on your home’s fair market value, 4% legal residence status, local millage and the tax lines that apply to your property.
For a qualifying legal residence, the $50,000 homestead value is usually converted through the 4% assessment ratio before applying the relevant millage.
Simple educational example
A qualifying $250,000 legal residence may receive the homestead exemption on the first $50,000 of fair market value.
$50,000 × 4% = $2,000 of assessed value shielded.
If the relevant millage is 216.2 mills, estimated savings on that shielded value would be about $432.40.
Open simple homestead savings calculator
Homestead value used: $50,000.00
Assessed value shielded: $2,000.00
Estimated annual savings: $432.40
Enter the PIN and taxable value from Land Records or your assessment notice. Compare the 4% legal residence estimate with the 6% non-legal residence estimate if you recently bought the home.
4% legal residence
Why the 4% Legal Residence Application Matters
South Carolina’s 4% legal residence ratio is the special owner-occupied assessment rate for a primary residence.
Without approved legal residence, a property can be taxed at the higher 6% non-legal residence or commercial ratio.
The Horry County Assessor handles the 4% legal residence application.
State law ties legal residence filing to the first property-tax penalty date.
New owners and deed changes may require a new legal residence application.
Choose Legal Residence Application or Legal Residence Instructions. Gather SC driver license, vehicle registration, tax-return proof and other documents listed by the Assessor.
Horry County coastal properties often involve short-term rental questions. If any part of the home is rented, review legal residence rules carefully before claiming the 4% ratio or homestead.
Tax bill timing
Horry County Tax Bills, Payments, Installments and Local Tax Districts
The Assessor appraises real property, the Auditor creates tax bills, and the Treasurer collects real and personal property taxes.
Horry County guidance says real property bills are prepared in September or October and mailed by the Treasurer in October.
Tax payment office: use the Treasurer for payment, receipt, delinquent tax and installment questions.
Online convenience fees: Horry County says online and phone payments may include convenience fees.
Installment option: Horry County offers an installment payment program under South Carolina law and county ordinance.
Undelivered bills: use the Tax Payer Services page to check returned tax notices and update mailing information.
Municipal taxes: city or town status can change the bill for Myrtle Beach, North Myrtle Beach, Conway and other municipalities.
Special tax districts: flood, fire, community, road, beach, stormwater or special districts may affect the final amount.
Use the property-tax payment links, check returned notices, review mailing-address options and confirm whether a convenience fee applies before paying.
Appeal vs exemption
What If the Exemption Is Missing or the Property Value Looks Wrong?
A missing homestead exemption and a wrong property value are different problems.
Use the Auditor for homestead status. Use the Assessor for value, legal residence and assessment appeals.
Homestead problem
Call the Auditor’s Homestead line at 843-915-5051.
Have your name, address, PIN, proof of filing and proof of eligibility ready.
4% legal residence problem
Contact the Assessor at 843-915-5040.
Ask whether the property is approved at 4% or still billed at 6%.
Value problem
Use the Assessor’s real property appeal process.
Gather sales, photos, appraisals and property-condition evidence.
Tax bill or payment problem
Contact the Treasurer at 843-915-5470.
Use this office for payment status, receipts and delinquent-tax issues.
Choose the Real Property Appeal form only for value or assessment disputes. Do not use it as a replacement for the Auditor’s Homestead Exemption Form.
Local tax areas
Horry County Places Where Tax Bills Can Differ
Horry County includes coastal cities, inland towns, unincorporated communities, school tax areas and special districts.
Two nearby homes can have different tax bills because legal residence, municipal status, special districts or assessed value differ.
A neighbor may have 4% legal residence, homestead, different municipality status, different special assessments or a different property value.
Avoid delays
Common Horry County Homestead Mistakes
Filing with the wrong office: homestead goes to the Auditor, but 4% legal residence goes to the Assessor.
Waiting until the bill arrives: the homestead filing deadline is July 15, while tax bills are generally mailed later.
Assuming every primary residence qualifies: homestead is limited to age, disability, blindness or qualifying surviving-spouse status.
Not checking 4% status: homestead savings will not look right if the property is still treated as 6% non-legal residence.
Ignoring ownership form: life estate, trust, mobile-home title, deed change or joint-title issues can affect eligibility.
Expecting fees to disappear: property-tax exemptions do not necessarily remove all fees, assessments or non-ad valorem charges.
Not telling the Auditor after a change: death, remarriage, move, ownership change or no longer using the home as legal residence can affect eligibility.
Using public records for screening: property records should not be used for tenant, employment, credit or insurance screening.
Decision path
What Should You Do Next?
I just bought a Horry County home
Apply for 4% legal residence with the Assessor first.
If you also qualify by age, disability or blindness, contact the Auditor about homestead.
I turned 65
Call the Auditor Homestead line and ask what age and residency proof is needed.
File by July 15 for the tax year whenever possible.
I am totally disabled or legally blind
Gather the agency or professional certification required by state rules.
Submit it with the Auditor’s homestead application.
My bill is still at 6%
Contact the Assessor about legal residence status.
Do not assume a homestead application will fix a missing 4% legal residence approval.
My exemption is missing
Call the Auditor with the property PIN, filing proof and eligibility proof.
Ask whether the issue is homestead, legal residence, ownership or tax-bill timing.
I need to pay taxes
Use the Treasurer’s online tax payment center.
Review convenience fees and print or save your receipt.
Important caution
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for homeowners.
It is not the official website of Horry County, the Horry County Auditor, the Horry County Assessor, the Horry County Treasurer or the South Carolina Department of Revenue.
It is not legal advice, tax advice, an official tax bill, an assessment notice, an exemption approval or an appeal decision.
Exemption rules, forms, deadlines, office hours, phone numbers, filing methods, millage rates and tax-bill timing can change.
Verify current information with the responsible agency before filing, paying, appealing or estimating savings.
Property records should be used only for property-tax, appraisal, ownership-reference and public-record purposes.
Do not use property-record information for employment screening, tenant screening, credit eligibility, insurance underwriting or any FCRA-regulated purpose.
FAQs
Horry County SC Homestead Exemption FAQs
What is the Horry County homestead exemption?
It is South Carolina property-tax relief that exempts taxes on the first $50,000 of fair market value of a qualifying legal residence.
Who qualifies for homestead exemption in Horry County?
Qualifying homeowners are generally age 65 or older, totally and permanently disabled, legally blind, or an eligible surviving spouse under South Carolina rules.
Where do I apply for the Horry County homestead exemption?
Apply with the Horry County Auditor. The Auditor’s Homestead line is 843-915-5051 and the Conway office is at 1301 Second Avenue, Suite 1C41.
What is the deadline to apply?
South Carolina law says written application should be made before July 16 of the tax year, so July 15 is the practical deadline.
Is homestead exemption the same as 4% legal residence?
No. Homestead is filed with the Auditor. The 4% legal residence assessment is filed with the Assessor and is usually needed before the real property exemption is granted.
How much can the Horry County homestead exemption save?
The exemption covers taxes on the first $50,000 of fair market value. The dollar savings depends on assessment ratio, millage and the tax lines that apply to the property.
Do I need to reapply every year?
Generally, the exemption continues while eligibility remains, but you must notify the Auditor if ownership, residence, marital or eligibility status changes.
Can a mobile home qualify?
A qualifying owner-occupied mobile home may qualify under South Carolina rules, but you cannot receive both real and personal property homestead exemptions in the same year.
What documents do I need?
Prepare proof of age, disability or blindness, SC residency, ownership or life estate, legal residence approval and any spouse, trust or mobile-home documents that apply.
Who handles property-tax payments in Horry County?
The Horry County Treasurer handles tax payments, receipts, delinquent taxes and installment questions. Homestead eligibility questions go to the Auditor.
Official resources