The South Carolina Appeals Court docket dominated that the surviving partner was not eligible for land tax exemption for disabled veterans

August 06.02.2021, 5:00 a.m.

The South Carolina Court of Appeal found on Aug. 4 that the surviving spouse taxpayer was not eligible for property tax exemption for disabled veterans. The taxpayer and disabled veteran lived outside of South Carolina at the time of his death. The veteran never lived in South Carolina or owned real estate in the state. He died. The taxpayer moved to South Carolina, bought a property, and got the tax exemption. The taxpayer sold the property and bought a new property. The taxpayer then applied for the exemption for the new property. The Department of Revenue (DOR) and then the Administrative Court denied this. …

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