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Add South Carolina homestead exemption for seniors #8201

@daphnehanse11

Description

@daphnehanse11

Summary

Add South Carolina's homestead exemption for seniors.

Why add this

  • South Carolina has statewide senior homeowner property tax relief.
  • It appears missing from policyengine-us.

Modeling notes

  • This is a fair-market-value exemption rather than a direct refund.
  • Useful for the comparison inventory, but a weaker first coding target than direct credits.

Likely inputs

  • age
  • homeownership / legal residence status
  • assessed_property_value
  • real_estate_taxes

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