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Owners of businesses using equipment, furniture, fixtures or machinery are required to file an annual personal property tax return with the Williamsburg County Auditor. If you have a business and do not file the form PT-100 with the SC. Department of Revenue, then you are required to file with the County Auditor.
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In South Carolina, personal property encompasses:
Personal property tax also applies to equipment, furniture, fixtures and machinery primarily used by businesses.
With the exception of motor vehicles, personal property taxes must be paid by January 15 of the following year, unless that day falls on a county holiday or weekend.
Personal property taxes on motor vehicles and recreational vehicles are due throughout the year on a staggered monthly schedule and must be paid before your license plates can be renewed.
Values of personal property are kept current through annual updates by the SC Department of Revenue and the SC Department of Natural Resources.
If you owned the property on December 31, preceding the current tax year, you are responsible for the taxes for that entire year; for example, if you owned a boat on December 31, 2010, you are responsible for paying the taxes by January 15, 2012. Personal property is taxed in arrears (except for motor vehicles).
If you purchase personal property on or after January 1, you will not have to pay county taxes on it until January of the following year.
This information does not apply to motor vehicles.
Yes, you have until the taxes are due to appeal in writing to the Auditor’s office. It is important that you contact SC Department of Natural Resources (DNR) and call the Auditor’s office when you receive a tax bill, if after December 31st of the previous year, you have junked, abandoned, destroyed, or sold the water craft. If the property taxes are unpaid, the taxes follow the watercraft and become the responsibility of the new owner, if you try to sell the watercraft.
Someone from the Auditor’s office will review your personal property appeal or discuss other status of the watercraft.
The appeal of the value of the boat or airplane does not extend the due date of the taxes.
The Auditor is required by law to estimate all accounts in which a return was not filed.
Estimates may be higher than the original filed amount.
Boats or outboard motors with a fair market value of $500 or less are not taxable.
No, not in South Carolina.
First, take the title numbers and check with the county in which the owner lives to make sure all back taxes are paid. If the taxes are unpaid, in accordance with SC. law, the taxes follow the watercraft and become the responsibility of the new owner.