Frequently Asked Questions:

How do I qualify for a Homestead Exemption?

You may qualify if you are...

-Age 65 on or before December 31, preceding the tax year in which you wish to claim the exemption

-Totally and permanently disabled

-Legally blind; or

-At least 50 years of age when your spouse who was eligible for the Homestead Exemption died; and a legal resident of SC for at least one year on or before December 31, preceding the year for which the exemption is claimed

-Hold fee simple title or partial title to your house or mobile home or certain life estates or other proper title as of December 31, preceding the year for which the exemption is claimed.

How do I apply for the Homestead Exemption?

Application may be made at any time of the year, but should be made prior to or on July 15, at the Auditor's Office. When you apply for the Homestead Exemption, you must take proof of your eligibility. If you are applying due to age, take your birth certificate, Medicaid card, Medicare card, family Bible with entires of birth or baptismal records to prove your age. If you are applying because of disability or blindness, take certification from the State or Federal agency that had authority to make the declaration.

What are deferred taxes?

Deferred taxes, or rollback taxes, accrue when real property is taxed based on agricultural use. When the use of the property changes these taxes, accumulative for a five year period, become due. Deferred taxes are calculated on the difference between what would have been paid if the property were not taxed on agricultural use, and the amount of taxes paid based on agricultural use.

Where do I pay property taxes?

Taxes are payable at the Union County Courthouse, 210 West Main Street, Union, SC or by mail to address on notice.

When are taxes due?

Real property taxes and personal property taxes, other than auto taxes, are due without penalty by January 15. Late payment penalties are added as follows: 3% on January 16, an additional 7% on February 2, and an additional 5% plus $15.00 execution cost on March 17.

Vehicle Taxes

Vehicle taxes are due by the end of the month in which the vehicle tag expires. Taxes on vehicles purchased from a dealer and for which the dealer secured the tag, are due 120 days after the purchase. Vehicle taxes are paid in advance and all other taxes are paid in arrears. (This allows for refunds of taxes on vehicles which are sold and the tag returned to either the County Auditor or DMV. Contact the County Auditor's office for information concerning refund on vehicle taxes.)