The The itemâ€™s assessed value is determined by a guide updated and distributed yearly by the South Carolina Department of Revenue. bills taxpayers for items such as automobiles, trucks, campers, motorcycles, boats, boat motors, airplanes, business personal property (such as furniture, fixtures, equipment rentals), farm machinery and equipment which are taxed at a rate based on the assessed value.
Taxes are due on vehicles when you register them and then yearly for renewal. All other personal property tax bills are mailed by October 1st and are due by January 15th without penalty. Failure to receive a bill does not relieve the taxpayer of the responsibility for paying the taxes owed.
The Auditor's Office also administers the Homestead Exemption Program. To qualify, you must hold fee simple title or life estate to your primary residence as of December 31st of the preceding tax year. You must also be a legal resident of South Carolina for one year prior to December 31st, 65 years of age or declared totally and permanently disabled by a State or Federal agency having the authority to make such a declaration, or be legally blind.
For a listing of hours, locations, and telephone numbers please visit us on the or contact the main Auditorâ€™s office at 843-915-5050.