What items require the payment of personal property tax?

In South Carolina, personal property encompasses:

  • Aircraft
  • Motor vehicles
  • Recreational vehicles
  • Watercraft (including boats, motors, and personal recreational vehicles like wave runners and jet skis, etc.)

Personal property tax also applies to equipment, furniture, fixtures and machinery primarily used by businesses.

Show All Answers

1. What items require the payment of personal property tax?
2. When are personal property taxes due?
3. How is the value of personal watercraft/aircraft determined?
4. I sold the personal property you have billed me for. What do I do with this bill?
5. Can I appeal the value on my boat or airplane?
6. If I own a business or residential rental property, how are taxes determined on associated personal property?
7. When are business-related personal property tax returns due?
8. What happens if I don't file my business-related personal property tax return on time?
9. Are all boats & motors taxable?
10. Are boat trailers taxable?
11. I want to buy a watercraft, what are the steps to do so for property tax purposes?