All disability exemptions from property taxes are listed in Section B of the Department of Revenue’s Form PT-401-I (Application for Exemptions Instructions). These instructions are from SC Code of Laws Section 12-37-220, General Exemptions from Taxes. The Application for Exemption Form PT-401 must be submitted to the Department of Revenue and a copy of the approval given to the County Auditor for the exemption of property taxes.
Guardian Motor Vehicles
One personal motor vehicle owned or leased by a legal guardian of a minor who is blind or required to use a wheelchair when the vehicle is used to transport the minor. The following must accompany the application/have copies provided:
- Vehicle(s) registration card
- Bill of sale or title
- Statement from physician certifying the minor child is blind or required to use a wheelchair with the effective date
- Copy of the original birth certificate showing parents name or court documentation of legal guardianship