The Lexington County Auditor is taking homestead exemption pre-applications from South Carolina homeowners who turn 65 in 2026, and the window closes Dec. 31. The county’s exemption itself sits at $75,000 for tax year 2026, up for one year from the usual $50,000.
Those are two different clocks, and they apply to two different groups of owners. Homeowners already 65 before the end of last year are getting the larger exemption on this year’s bill. Owners who reach 65 during 2026 are the ones who can file early now.
The question for a homeowner with a 2026 birthday is whether to lock the exemption in now or wait for the new year. Filing before Dec. 31 puts the application on file for the first year the owner qualifies, which is tax year 2027. Anyone who turns 65 this year and owns the home as a primary residence has a decision to make in the next nine weeks.
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A one-year bump, not a new baseline
South Carolina’s homestead exemption removes the first slice of a home’s value from the tax calculation for older owners. The standard amount is the first $50,000. According to the Lexington County Auditor’s homestead exemption page, the General Assembly temporarily increased the exemption from $50,000 to $75,000 through the 2026-2027 state budget.
The same page says the statutory amount returns to $50,000 after tax year 2026 unless lawmakers extend the higher figure or make it permanent. No extension appears on the county’s page. Owners planning around next year’s bill should treat $50,000 as the number on the books and $75,000 as a one-year figure.
Why a 2026 birthday does not reach this year’s bill
The age test is set the year before. An owner must be 65 as of Dec. 31 before the tax year, so someone who turns 65 in 2026 is measured against the 2027 bill. The Lexington County chart lists tax year 2027 as the first year for people born in 1961.
That timing is why the pre-application exists. In the year of the 65th birthday, the auditor accepts applications from July 16 through Dec. 31. In the following year, the regular window runs Jan. 1 to July 15. An owner who files in the early window does not have to remember a spring deadline.
What the auditor asks for, and who has to reapply
Proof of age is a birth certificate or a Medicare card, together with a South Carolina driver’s license. The owner must hold fee simple title or a life estate in the primary residence. The owner must also have been a South Carolina legal resident for one full calendar year as of Dec. 31 before the tax year. Moving to the state in 2024, for example, makes an owner eligible for 2026.
The exemption generally carries forward without a yearly filing. A new application is needed after a change in disability status, a change in ownership, renting out the home, or a surviving spouse’s remarriage. A surviving spouse can receive the benefit, but not after remarrying.
The same page covers owners who are totally and permanently disabled or legally blind. Those owners also qualify, with their own paperwork: agency certification of 100 percent permanent and total disability, or documentation from a licensed ophthalmologist for blindness.
Where Lexington County takes the paperwork
Applications are taken in person at the Lexington County Auditor’s office at 212 South Lake Drive in Lexington. Administrative offices are open Monday through Friday, 8 a.m. to 5 p.m. The county’s main site lists the auditor’s department, and an online form is available through the county’s homestead application portal.
An owner who cannot go in can email auditor@lexingtoncounty.sc.gov to request an application, or send an agent to apply. The Homestead Exemption Program Coordinator can be reached at (803) 785-8181.
Applying late is not fatal. The auditor says an owner who applies between July 16 and the first penalty date of the claim year may be eligible for a refund for the preceding year. That is a safety net, not a plan, since the refund depends on the timing rules the auditor applies.
Turning 65 in 2026 and not yet on the Lexington County list?
The pre-application window has about nine weeks left, and it closes on New Year’s Eve.
An owner who turns 65 this year and files nothing risks starting 2027 with the full tax bill and a spring deadline to chase. The $75,000 figure is gone after 2026 unless lawmakers act, so a missed form costs more than it looks.
The Senior Property Tax & Home-Cost Relief Kit lays out the 5 kinds of property-tax relief and includes an application log and renewal calendar, so a Lexington County filing date and its follow-up sit in one place. Part 2 reads a tax bill line by line, which shows where an exemption should appear.
Get the renewal calendar kit for a Lexington County homestead pre-application by Dec. 31 →
This article was produced with AI assistance and edited for accuracy against the sources linked above.
David M. Keller is a finance writer based in Columbus, Ohio, covering personal finance and consumer-focused economic topics. He earned his degree in journalism from Ohio University and began his career reporting on local business and economic trends for a regional media outlet. Since then, he has contributed to a variety of online publications, focusing on clear, practical coverage of topics such as cost of living, debt, and everyday financial decision-making.
