South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-45-78 — Refund of overpayments
If a homestead exemption is granted pursuant to Section 12-37-250 or a residential classification is made pursuant to Section 12-43-220(c) after payment of the property tax for that year, a resulting overpayment must be refunded to the owner of record at the time the exemption is granted or the classification is made.
Source: official text