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Medal of Honor and Former POW — the Home Comes Off the Tax Roll, No Disability Needed

South Carolina exempts the dwelling home and up to one acre from property tax for Medal of Honor recipients and for former prisoners of war of the First World War, the Second World War, the Korean Conflict or the Vietnam Conflict. IT IS STATUS-BASED, NOT DISABILITY-BASED — the award or the captivity is the whole test, and a former prisoner of war who never filed a VA claim is inside it. The home must be owned in fee, or for life, or jointly with a spouse. Related items of §12-37-220(B) carry private passenger vehicle exemptions too.

Verified August 27, 2026

What this benefit is

South Carolina exempts the dwelling home and up to one acre from property tax for Medal of Honor recipients and for former prisoners of war of the First World War, the Second World War, the Korean Conflict or the Vietnam Conflict. IT IS STATUS-BASED, NOT DISABILITY-BASED — the award or the captivity is the whole test, and a former prisoner of war who never filed a VA claim is inside it. The home must be owned in fee, or for life, or jointly with a spouse. Related items of §12-37-220(B) carry private passenger vehicle exemptions too.

What it's worth: The dwelling home and up to one acre exempt from property tax

  • The DWELLING HOME AND LOT NOT EXCEEDING ONE ACRE are exempt.
  • STATUS-BASED, NOT DISABILITY-BASED. The award or the captivity is the test.
  • Former prisoners of war of WORLD WAR I, WORLD WAR II, THE KOREAN CONFLICT OR THE VIETNAM CONFLICT.
  • The home must be owned IN FEE, OR FOR LIFE, OR JOINTLY WITH A SPOUSE.
  • Related items of §12-37-220(B) carry PRIVATE PASSENGER VEHICLE exemptions — ask about those at the same time.
  • Applied for through the Department of Revenue on MyDORWAY.
  • The saving depends on your county's millage.

Who is entitled to it

  • You are in one of the groups this reaches.
  • You meet one of the routes.
  • You were held as a prisoner of war.
  • You hold the Medal of Honor.
  • This is the home you own and live in.
  • South Carolina property.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

  1. 1Apply through the Department of Revenue on MyDORWAY, not to the county.
  2. 2Former prisoners of war should apply even with no VA disability rating — this exemption does not ask.
  3. 3Have evidence of the award or of the POW status.
  4. 4Ask about the private passenger vehicle exemptions in the neighbouring items of §12-37-220(B) while you are there.
  5. 5Check how the home is titled: in fee, for life, or jointly with a spouse all qualify.
Form
Exemption application on MyDORWAY
File with
South Carolina Department of Revenue
Documents you will need
dd214
No renewal
Once granted it does not need renewing.
Worth knowingA former prisoner of war with no VA claim on file is exactly the person this reaches and exactly the person least likely to be looking.

Sources

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.