Pickens County; school district ad valorem tax; provide homestead exemption

School tax relief for Pickens County seniors

The law creates a $40,000 exemption from assessed home value for Pickens County School District taxes used for education. Homeowners must live in the district and be at least 62 by January 1 of their application year. Their prior-year gross income, including a spouse living in the home, must total no more than $40,000. The qualifying home property includes no more than five adjoining acres. Assessed value above $40,000 remains taxable; this is not a $40,000 reduction in the tax bill. The exemption replaces other homestead exemptions for these district taxes, rather than adding to them. It does not cover state, county, municipal, or independent school district taxes. Homeowners or their agents must apply to the Pickens County tax commissioner with age, income, and other eligibility information. No yearly application is needed while the home remains their homestead, but recipients must report when eligibility ends. The exemption starts January 1, 2026, only with approval from more than half of votes cast in the November 4, 2025 referendum. Without approval, or without the election, the exemption does not take effect and the act automatically expires 365 days after that election date. Pickens County pays election costs, and the election superintendent must publish notice and certify results to the Secretary of State. A court can order compliance with the election duties.