S.C. Code Regs. 12-507.23. Homestead Exemption Records

A. Description: Records documenting homestead exemptions in the county. Information includes lists of persons who have applied for the exemption, reports of homestead tax exemptions and property values, records pertaining to state reimbursement for homestead exemptions, supplemental homestead exemption lists, homestead corrections lists, and uncompleted homestead exemptions. B. Retention: 3 years, or until superseded, then destroy.