The short answer: Tennessee has no state income tax, which is a genuine advantage on earned income. South Carolina counters with a very low property tax burden (median $1,337), full Social Security exemption, no estate tax, an ocean, and — if you want a small town — three that are actively recruiting.
| Income tax | TN none · SC 1.99% / 5.21% |
|---|---|
| Median property tax paid | SC $1,337 · US median $3,211 |
| Sales tax | TN among the highest combined in the US · SC 6% state / 7.49% average combined, groceries exempt from the state rate |
| Coast | SC ~187 miles of Atlantic coastline · TN landlocked |
| Population growth 2025 | SC #1 fastest-growing state (+1.5%) |
Sources: Census ACS 2024, Tax Foundation, MERIC Q1 2026, NOAA, Census Vintage 2025.
Still earning a large salary? Tennessee's zero income tax likely wins. Retired, or working remotely at a moderate income and buying a house you'll hold for twenty years? South Carolina's property tax structure, grocery exemption and retirement deductions can close and often reverse the gap — and you get an ocean.
Project Hometown SC works in three South Carolina communities. Each runs its own program, with its own resident ambassadors and its own application — those community sites are where you apply.
Living history on the Pee Dee — a 7,361-acre state park, Dizzy Gillespie's birthplace, and county median home values around $116,200.
A Fortune 500 headquarters, a university downtown, and a public STEM school Niche ranked #1 in South Carolina.
The Front Porch of the Lowcountry — an hour from Charleston, with a 600-acre wild sanctuary inside the city limits.
Not ready to apply? Read our background pages first: Cheraw · Hartsville · Walterboro
Have a question about the overall program rather than one town? Ask us directly →
Often South Carolina, despite Tennessee having no income tax — because Social Security is untaxed in both, and at 65+ South Carolina adds a $10,000 retirement-income deduction and a $15,000 age-65 deduction. Meanwhile SC's median property tax bill is $1,337, and the Homestead Exemption removes the first $50,000 of value at 65+.
Social Security is fully exempt. Other retirement income qualifies for a deduction of up to $3,000/yr under 65 and up to $10,000/yr at 65+, plus a separate $15,000 age-65 deduction against any income. Military retirement pay is 100% exempt at any age.
Pick a community and a resident ambassador reaches out for a real conversation — no pitch, just questions and answers. Applications are handled on each town's own site.