Property

  • The tax date for real and personal property under county jurisdiction, other than motor vehicles, is December 31, of the preceding tax year. Returns are due by April 30.
  • The Auditor sends tax returns to property owners that may use 6% of homes as rental properties. If used for rental property and reported as income on federal return, a return should be mailed to the Auditor that gives the value of the furnishings in the dwelling. The furnishings are taxable.
  • The Auditor accepts tax returns on personal property not requiring a license or registration with a state agency. Taxable personal property includes property held in trust or charge, i.e., with executors, administrators, with others being liable for the taxes.
  • The Auditor establishes the situs (site) of personal property for taxation. Personal property of businesses generally acquires a situs (site) for taxation where the person or business is located.
  • However, personal property not used in a business is taxed at the residence of the owner.
  • Even though its situs (site) may be elsewhere in the state, a leased vehicle, with no business use, usually acquires a tax situs (site) at the place of residence of the lessee.
  • The Auditor shall place on the assessment rolls omitted property that may have escaped taxation.
  • The owner of rehabilitated historic property applies to the Auditor for a special ratio. The county governing body by ordinance grants this special assessment procedure.
  • A motor home with sleeping facilities may qualify as a primary or secondary residence for Federal Income Taxes and thus be eligible for a 4% or 6% ratio for tax purposes.
  • The South Carolina Department of Revenue notifies the Auditor of all exempt properties in the county. The Department provides a certification of exempt real estate and personal properties to the Auditor.