Pleasure & Business Boats

  • A boat owned by a South Carolina resident is subject to personal property taxes, even if temporarily out of state with the intention of bringing it into the state or which has been sent out of the state for sale and not yet sold.
  • A boat, including its motor, if separately taxed, used in interstate commerce having a tax situs in South Carolina and at least one other state is subject to property tax in this state. The taxes for such a boat must be determined by the fair market value and the number of days present in this state. A boat used in interstate commerce must be physically present for 30 days in the aggregate in order to be taxed.
  • A boat, including its motor if the motor is separately taxed, which is not currently taxed in this state and is not used exclusively in interstate commerce, is subject to property tax in this state if present within this state for 180 days per Georgetown County Ordinance Number 2008-84. A tax official, in writing, can request logs or other documentation relating to the boat's whereabouts. Failure to comply creates the presumption that the boat in question is taxable within the State of South Carolina.
  • A boat owner may apply for 4% (permanent) or 6% (second home) lower tax ratios. If a boat is used as a primary or secondary home, a taxpayer may qualify for a special assessment. The boat must have a self contained kitchen, bathroom, and sleeping area in order to be considered. The property will also be subject to inspection by the Auditor's office. Contact the Auditor's office for applications and eligibility requirements.
  • When a boat, or motor if taxed separately, is subject to a written contract for repairs and located in a marine repair facility in South Carolina for time periods provided are tolled.