Most of what adult children need to know about South Carolina estate and incapacity planning concentrates in a small number of documents and a few state-specific rules. South Carolina diverges from the national average in two main ways: the absence of any state-level transfer tax on death, and the relatively recent adoption (2017) of the SC Uniform Power of Attorney Act.

The four documents to have in place this year

These are universally applicable in South Carolina regardless of wealth or family structure. Most cost between $400 and $1,500 through a SC-licensed attorney; the trust adds another $1,500–$4,000.

1. Durable Power of Attorney (SC Uniform POA Act, S.C. Code §62-8)

South Carolina adopted the SC Uniform Power of Attorney Act in 2017, replacing the older POA framework. The new statute provides default authorities while requiring specific grants for certain "hot powers" — the right to make gifts, change beneficiary designations, create or amend trusts, and a few others. A POA executed under the old framework may not carry the same authority for these specific actions.1

The DPOA should be durable (survives incapacity), in writing, signed by your parent in front of a notary. Two witnesses may be advisable depending on the specific authorities granted; consult a SC attorney for the appropriate execution formalities.

Banks and brokerages can be cautious about accepting out-of- state POAs or pre-2017 SC POAs that don't conform to the current statute. A bank-friendly SC DPOA from a SC attorney is worth the extra cost.

2. Health Care Power of Attorney (S.C. Code §62-5-504)

South Carolina treats medical decision-making separately from financial decision-making. The Health Care Power of Attorney names a person (the agent) to make medical decisions when your parent cannot communicate their wishes.2 The statutory form is available free from the SC Bar and SCDHEC.

3. Living Will / Declaration of a Desire for a Natural Death (S.C. Code §44-77)

South Carolina's living-will framework is titled the Declaration of a Desire for a Natural Death. The document expresses your parent's wishes about end-of-life care — whether to withhold or withdraw life-prolonging procedures in defined terminal-illness conditions. It works alongside the Health Care Power of Attorney.

4. Revocable Living Trust (South Carolina Trust Code, S.C. Code Title 62, Article 7)

A revocable trust is the workhorse of higher-asset South Carolina estate planning. Your parent transfers assets into the trust during life, retains full control as trustee, and names a successor trustee to manage and distribute assets at death without probate. South Carolina adopted a version of the Uniform Trust Code in 2005.

No state estate tax, no state inheritance tax

South Carolina has neither a state estate tax nor a state inheritance tax. The only transfer tax on death is the federal estate tax, which applies to estates exceeding the federal exemption (~$13.99M per individual in 2025; subject to change as Congress acts on the post-2025 framework).3 For the vast majority of South Carolina families, no transfer tax applies on death.

The absence of state transfer tax is one of the larger reasons retirees relocate to SC from higher-tax states. It does not, however, mean estate planning is unnecessary — it just means the planning focuses on incapacity, probate avoidance, and family coordination rather than tax minimization.

Probate in South Carolina

South Carolina probate is governed by Title 62 of the South Carolina Code. Probate is administered through county-based Probate Courts (one per county). The state offers a summary administration procedure for personal property estates valued at $25,000 or less.4 Real estate that doesn't pass via deed, trust, or beneficiary designation generally requires probate regardless of value.

For most South Carolina families with material assets, probate- avoidance planning (revocable trust, beneficiary designations, joint tenancy, transfer-on-death deeds where allowed) is the higher-leverage move — not because SC probate is especially expensive, but because it adds time, paperwork, and family stress at exactly the wrong moment.

South Carolina homestead exemption (property tax)

Separately from estate planning, South Carolina offers a homestead exemption for residents 65+ (or totally disabled, or legally blind) that exempts the first $50,000 of the home's fair market value from property tax. The homeowner must be a SC resident for at least one year and the property must be their primary residence. The county auditor administers enrollment.

For Charleston, Hilton Head, and other higher-value markets, this exemption can save $500–$1,500+ annually and is worth verifying for any SC senior in a high-value home.

What to do this quarter