South Carolina § 12-4-720 - Filing of applications for exemptions.
Full text of South Carolina South Carolina Code of Laws § 12-4-720 — Filing of applications for exemptions., with citation guidance and answers to common questions.
§ 12-4-720. Filing of applications for exemptions.
(A) Applications for property exemptions, other than the exemption provided by Section 12-37-220(A)(9), must be filed as follows:
(1) Except as otherwise provided any property owner whose property may qualify for property exemption shall file an application for exemption with the department within the period provided in Section 12-54-85(F) for claims for refund. This item does not relieve the taxpayer of any responsibility to file timely and accurate property tax returns.
(2) Owners of property exempt under Section 12-37-220(A)(8) shall file an application for exemption before the first penalty date for payment of property taxes.
(3) Applications for exemption are not required for properties owned by the United States Government or those exempt properties enumerated in Section 12-37-220(A)(1), (5), (6), (10), and (B)(9), (13), (14), (15), (17), (23), (25), and (30).
(B) If a taxpayer files a property tax return listing property as exempt, that listing is considered an application for exemption from property taxes.
(C) A taxpayer who is required to file property tax returns with the department shall claim any exemption on the return each year the property is exempt.
(D) Except for the requirement in subsection (C), the owner is not required to file more than one application for each exemption, unless there is a change in the status of the property as reported in the initial application or unless requesting an exemption for property which was not included in the initial or subsequent application.
HISTORY: 1991 Act No. 50, SECTION 2; 1994 Act No. 516, SECTION 28; 1995 Act No. 125, SECTION 2A; 1995 Act No. 125, SECTION 2B.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-4-720
What does South Carolina Code of Laws § 12-4-720 cover?
Section 12-4-720 ("Filing of applications for exemptions.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-4-720?
A common citation format is "South Carolina Code of Laws § 12-4-720" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-4-720 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.