South Carolina Trust Planning Guide

Quick tax summary for 2026

Why this matters for South Carolina families

South Carolina's Lowcountry and Sea Islands are home to one of the largest concentrations of Gullah-Geechee heirs' property in the country. Many families have held coastal land for generations without formal titles — land that is now extremely valuable and targeted by developers using partition sale actions.

The South Carolina Heir Property Act (2019) gives heirs' property co-owners protections before a forced sale, but the risk of losing family land without proactive legal planning remains high.

Practical planning moves

Probate in South Carolina:

• South Carolina probate is handled at the county Probate Court. For small estates (personal property only, under $25,000), a summary distribution process may be available.
• Full probate typically takes 8–18 months and requires an inventory filed within 90 days of appointment.
• A funded living trust avoids probate for trust-held assets.

Property tax:

• Owner-occupied primary residences qualify for the 4% legal residence assessment rate (vs. 6% for non-owner-occupied). This must be applied for at the county assessor's office.
• An active legal residence exemption can save thousands annually on property taxes in high-value coastal counties.
• Seniors (65+) and disabled persons may qualify for additional assessment caps and deferrals.

Medicaid estate recovery:

• South Carolina's Medicaid agency (SCDHHS) pursues estate recovery against probate assets. Funded trust assets are generally outside the probate estate.
• The 5-year look-back rule applies to any asset transfer made to avoid Medicaid.

Heirs' property:

• If your family owns Lowcountry land that was never formally conveyed by deed or through probate, you likely have heirs' property. An attorney can file a partition action to clear the title.
• The Center for Heirs' Property Preservation (Charleston) provides legal services and advocacy specifically for Gullah-Geechee families. Their website includes a deed records lookup guide.
• South Carolina adopted the Uniform Partition of Heirs Property Act in 2019, giving co-owners a buyout right before any forced sale.

Source notes

• South Carolina Department of Revenue: dor.sc.gov
• SC Dept. of Health and Human Services (Medicaid): scdhhs.gov
• Center for Heirs' Property Preservation: heirsproperty.org
• SC Heir Property Act (S.C. Code § 15-61-310 et seq.)