Tax Relief & Exemptions

Please note: on this page, there are several forms available for download in Adobe PDF format. Click the appropriate links to open each document in a new window.  All of these forms can be downloaded, filled out, and returned to us via email.  To complete these forms, download the free Adobe Reader by clicking this link: https://get.adobe.com/reader/

Legal Residence

In 2007, legislation was passed that completely exempts school operating taxes for all owner occupied legal residences that qualify under SC Code of Laws Section 12-43-220(c). 

Please see the Georgetown County Assessor’s page for information on applying for this exemption. 

Homestead

What is the Homestead Exemption benefit?

The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, those totally and permanently disabled, or legally blind.

Other Important Information

If your deed is in your name and your spouse’s name, you receive up to the full limit of the exemption as long as one of you meets all the eligibility requirements. If your deed is in your name and someone other than your spouse’s name, you will only get a portion of the exemption equal to the amount of interest you have in the property as listed on your deed.

Do I qualify for the Homestead Exemption?

To view an exhaustive list of requirements for qualification, or to apply for a Homestead Exemption, please visit our Homestead Exemption Application page.

High Mileage Exemption

The high mileage chart is determined by the South Carolina Department of Revenue. Taxpayers may appeal the appraised value of a vehicle for high mileage if the vehicle averages over 15,000 miles, annually, based on the age of the vehicle (total miles divided by age of vehicle).

Vehicle High Mileage (PDF)

6% Assessment Ratio for Camper

The assessment ratio for campers is 10.5%. If your camper is equipped with the required features set forth in SC Code 12-37-220, it may qualify for the 6% assessment ratio.

(A) A motor home or trailer used for camping and recreational travel that is pulled by a motor vehicle on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or secondary residence also is a primary or secondary residence for purposes of ad valorem property taxation in this State. The fair market value of a motor home or trailer used for camping and recreational travel that is pulled by a motor vehicle classified for property tax purposes as a primary or secondary residence pursuant to this section must be determined in the manner that motor vehicles are valued for property tax purposes.

Special Assessment for Motor Home, RV, Camper, Trailer, etc. (PDF)

6% Assessment Ratio for Watercraft

The assessment ratio for watercraft is 10.5%. If your watercraft contains a cooking area with an onboard power source, a toilet with exterior evacuation and a sleeping quarter, it may qualify for the 6% assessment ratio.

You can apply for a special assessment on a documented vessel that contains all the required features set forth in SC Code 12-37-244.

(B)(1) A person who owns a boat or watercraft that contains a cooking area with an onboard power source, a toilet with exterior evacuation, and a sleeping quarter, may claim one boat or watercraft as a primary residence and one boat or watercraft as a secondary residence for purposes of ad valorem property taxation in this State.  

Application for Special Assessment (PDF)

Soldiers & Sailors Civil Relief Act of 1940

Section D. PERSONAL PROPERTY TAXES - As the “tax day” varies from state to state, your personal property could be present for tax purposes in several taxing jurisdictions the same year. To protect you, the Act prohibits any state except that of your domicile (record) from taxing your personal property. 

A current LES (Leave and Earnings Statement) is required to be provided to the Auditor’s office for verification.

Department of Revenue Exemptions

100% Service connect disability from Veterans Affairs

You must apply through the South Carolina Dept. of Revenue (SCDOR); once they have granted the exemption, they will notify the county Assessor and Auditor. 

The SC DOR Exempt Property section determines if any property (real or personal) qualifies for exemption from local property taxes in accordance with the Constitution and general laws of South Carolina.

South Carolina Code Section 12-37-220

Please contact the South Carolina Department of Revenue at 803-898-5700 for more information concerning exemption qualifications.

https://dor.sc.gov/exempt-property 

Residential Rental (Prior to 2023; See Business Personal Property for tax years 2023 and forward)

By law, every person who owns a property in SC that is listed at the 6% second residence rate must make a return with the Auditor’s Office stating whether or not the property is rental. This return is called a Return on 6% Assessed Real Property or Rental Residential Property form. If the property is a rental, the value of any personal property to include furnishings and appliances must be included on the return. You will then receive a tax bill in the fall based on the value provided. If a return is not made, the Auditor must make a return per §12 -37 -760. This statutory return filed by the Auditor will assume that the residence is a fully furnished rental unit. 

Making A Return

If you do not rent, you still must make a return. When completing the annual return form for your rental property, you may note the original cost of furnishings or appliances, total depreciation, and total current value. If you do not know these values, you may estimate the total current value by using a replacement or fair market value.

If you need to change a value or if you did not file an original return, you may file an amended return on or before the last day the bill can be paid in a timely manner. After this date, the bill must be paid prior to making any adjustments. An amended return can then be submitted to the Auditor’s Office to request a refund for any overpayment. 

Important: If you report that the property is a rental but is rented without furnishings or appliances, the Auditor’s Office reserves the right to verify this. If you purchase the property furnished, you must report the value of any appliances or furnishings provided to tenants even if you did not originally purchase them. As a courtesy, the Auditor’s Office mails out reminder notices to file these returns to all taxpayers who own a residence in Georgetown County that is taxed at the 6%. These reminders are mailed to the same address recorded on the real property account. Please make sure this address is correct with the Assessor’s Office. 

Residential Rental Property Return (PDF) - you may email completed the form to aud_residential@gtcounty.org

Business Personal Property, Dept. of Revenue (DOR) (Residential Rental after 2023 will be considered a Business Personal Property)

If you own a business or rent out a furnished residence in Georgetown County, you are required file a PT100 with the Department of Revenue on a yearly basis. Please use the link below to visit the DOR website. 

https://dor.sc.gov/tax/business-personal-property

You may also contact DOR at:

South Carolina Department of Revenue
Business Personal Property
Columbia, SC 29214-0301

BPP Taxes
Phone: 803-898-5222
Fax: 803-898-5484
Email: BPProperty@dor.sc.gov

BPP MyDORWAY Registration
Phone: 803-898-7700
Email: BPP@dor.sc.gov