Revenue and Fiscal Affairs projects property tax exemption reimbursements for the Trust Fund for Tax Relief and Homestead Exemption Fund for budgetary planning purposes as required by statute. These projections are provided below. For historical detailed reimbursement reports, please visit the S.C. Department of Revenue, Local Government Section here.

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Property Tax Reimbursement Projections

As required by §11-11-150 and §11-11-156, the Board of Economic Advisors provides an estimate of the funds needed for the Trust Fund for Property Tax Relief and the Homestead Exemption Fund. 

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Trust Fund for Tax Relief
(rev 11/24)
(rev 11/24)
Homestead Exemption Fund (Tier III)
(rev 11/24)
(rev 11/24)
School District Homestead Exemption (Tier III) Reimbursements

As Required By §11-11-156, The Revenue And Fiscal Affairs Office Provides A Preliminary Estimate Of The Homestead Exemption Tier III Funding By December 31st And A Final Estimate By February 15th.

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FY 2025-26
FY 2024-25