Auditor
Personal Property
- Vehicles: You must change your name or address with SCDMV at scdmvonline.com or 1-803-896-5000.
- Watercraft: You must change your name or address with DNR at dnr.sc.gov or 843-953-9301.
- Aircraft: You must change your name or address with FAA registry at registry.faa.gov or 1-866-762-9434.
- Documented Vessels: You must change your name or address with the US Coast Guard at uscg.mil/nvdc or 1-800-799-8362.
- Merchant accounts: You must change your name or address with DOR at dor.sc.gov or 1-803-898-5000.
- Business Furniture, Fixtures & Equipment accounts: For a Berkeley County Business Personal Property Return, (County Jurisdiction Form 96) you must change your name or address with the Berkeley County Auditor’s Office at or 843-719-4309. For a SC State Business Personal Return, (State Jurisdiction Form PT100) you must contact the SC Department of Revenue at 803-898-5222.
Motor Vehicles
According to State Law, you must notify the SCDMV (SC Department of Motor Vehicles) of any change of address.
The Auditor’s office uses records provided by the SCDMV to generate vehicle property tax bills and where to mail your tax bill.
An incorrect address on file with the SCDMV could result in paying the wrong tax amount. It can also cause a delay in receiving your renewal registration and decal for your license plate.
Watercraft
According to State Law, you must notify SCDNR (SC Department of Natural Resources) to register your newly acquired boat.
The Auditor’s Office uses records on file with SCDNR to determine which tax district you reside in and where to mail your tax bill.
An incorrect address on file with SCDNR could result in the incorrect tax amount being paid. This could delay the registration renewal process.
How do property taxes work?
There are three parts to the property tax system:
- The Tax Rate – This amount is usually reflected in the mills or millage rate.
- Assessment Ratio – The percentage of the property’s value that is subject for taxation according to South Carolina State Law.
- Fair Market Value – A reasonable amount for which property can be sold to a willing buyer.
What does the term Assessment Ratio mean?
Assessment Ratio is the percentage of your property’s value which is subject for taxation. The South Carolina Constitution provides for the following ratios to be applied to the market or use the value of property to arrive at the assessed value:
- Home (legal residence) 4%
- Second Home (for any residential property where you do not live) 6%
- Agriculture real property (private owned) 4%
- Agriculture real property (corporate owned) 6%
- Commercial real property 6%
- Manufacturing real and personal property 10.5%
- Utility real and personal property 10.5%
- Railroads, pipelines 9.5%
- Aircraft 6%
- Watercraft 10.5%
- Business Personal Property 10.5%
- Vehicles 6%
When is my payment considered late if mailed?
- The postmark must be no later than the date due to avoid a late penalty.
- If the due date should fall on a weekend or a holiday, the due date would be the following business day.
To whom do I dispute my vehicle tax amount to?
There are three ways to dispute your vehicle tax bill:
- Vehicle Taxes – You may appeal any vehicle property tax on your vehicle by contacting the Auditor’s Office. You may apply for a reduction of taxes based on a dealership giving you a written appraisal (complete with the vehicle’s make, model, year, and vin number) signed and dated by a manager. According to State Law, this appeal must be done by the last day of the month in which the tag expires. If you miss this deadline, you cannot appeal your tax bill for that year.
- High Mileage – The high mileage section on the tax bill may be completed and faxed, emailed, mailed or brought into the office for an updated bill. You must apply before the last day of the month in which the tag expires.
- Car Dealership Purchase – These bills may only be appealed by the bill of sale or buyers order. The sticker or cash price (rebates cannot be included) must be less that the appraised value on your bill. According to State Law, this appeal must be done by the 120-day mark from the date of purchase of the vehicle. If you miss this deadline, you cannot appeal your bill until the renewal year.
What is personal property tax?
Personal property is all things other than real estate which have value. Cars, trucks, motorcycles, campers, and motor homes are taxed yearly in the same month they were originally registered at the SCDMV. Marine equipment, aircraft, and items used in a business such as furniture, fixtures and equipment are also taxed yearly, but are taxed based on ownership as of December 31st of the previous year.
When are personal property taxes due?
- Real estate, marine equipment, aircraft, and items used in a business such as furniture, fixtures and equipment are billed in arears and mailed out in October of every year and are due by January 15th of the following year. If paid after January 15th, late penalties will be charged.
- Cars, trucks, motorcycles, campers, and motorhome taxes are billed in the future and are due the last day of the month in which the license expires.
How do you determine the value of my watercraft?
Marine equipment tax information is provided to each county by the South Carolina Department of Natural Resources. By Law, the Auditor’s Office is required to tax using this information. (Boats are taxed at 10.5%. The tax rate is subject to a reduction of 4% if they are used as a primary residence. If you use the interest paid for the boat on your income tax return as a second home, the taxes can be lowered to a 6% rate). You may print and complete the form on our web page to submit to our office for approval and tax reduction. For any further questions you may contact the Department of Natural Resources at:
1000 Assembly Street Rembert Dennis Bldg., Room 104 Columbia, SC 29202 803-734-3857 |
or | 217 Fort Johnson Road Charleston, SC 29422 843-762-5000 |
Marine equipment valued at $500.00 or less is exempt from property taxes.
If you are active duty military, stationed in SC claiming another state as your home of record, marine equipment in your name may be exempted from property taxes. A current leave and earning statement (LONG FORM) must be filed with the Auditor’s Office.
Is it possible to appeal the value of my watercraft?
You may appeal the value of your watercraft by submitting a bill of sale or a written dealer appraisal to the Auditor’s office.
Are boat trailers taxable?
Boat trailers are no longer taxed. The taxpayer may obtain a license tag from the SCDMV to allow the trailer to be pulled across SC state lines. An exempt tax receipt may be obtained from the Auditor’s Office.
Are utility trailers taxable?
Utility trailers with a power-towing unit and a GVW equal to or less than 26,000 lbs does not require a property tax receipt. You may go to any local SCDMV office and pay a one-time fee to obtain a permanent license plate.
Utility trailers in a business name with a GVW of equal to or less than 26,000 lbs does require a paid tax receipt.
How are Business Personal Property taxes determined?
The South Carolina Code of Regulations Chapter 117-1840-1 states: The fair market value of merchants’ furniture, fixtures and equipment shall be the depreciated value as shown by the merchants’ records for South Carolina income tax purposes, provided however; that in no event is the original cost of the property to be reduced by more than ninety percent of the original capitalized costs.
Any property licensed in the State of South Carolina such as vehicles, marine equipment or aircraft would not be included on the return. Leased and/or rented equipment should not be included on the return.
What are the penalties for failure to file the Business Personal Property tax return?
South Carolina Law states that all items of personal property used in a business shall be assessed for property tax purposes. It also states that all businesses are required to file a personal property tax return on or before April 30th or 120 days after the close of their accounting period regularly employed for income tax purposes. A 10% penalty is added for late filing. There are no provisions for extensions.
What form do I use to file my Business Personal Property tax?
Businesses with a retail license must file a form PT100 to South Carolina Department of Revenue. This form is available on the SC Department of Revenue web site. For additional Information you may contact the SC Department of Revenue at (803)898-5222.
All other businesses must file a return with the Berkeley County Auditor’s office. A copy of the return may be printed from the Business Personal Property Return (PDF).
- If the bill you received is a renewal bill, you may disregard the bill. However, you must turn the license plate back into any South Carolina Department of Motor Vehicles office within 30 days of the sale. If you still have time left on your license plate, you may qualify for a partial refund. If your vehicle was sold, total loss, or was repossessed, you may provide the Berkeley County Auditor’s office with the correct documentation. This information may be emailed, fax, mailed, or brought into the office.
- If your vehicle was sold, please provide our office with your bill of sale or copy of the title signed over to new owner and your receipt for your tag being turned into any South Carolina Department of Motor Vehicle.
- If your vehicle was total loss, please provide our office with your total loss letter from the insurance company and your receipt for your tag being turned into any South Carolina Department of Motor Vehicle.
- If your vehicle was repossessed, please provide our office with your repossession letter and your receipt for your tag being turned into any South Carolina Department of Motor Vehicle.
- If the bill received is a Car Dealership Purchase bill, you will need to contact the Berkeley County Auditor’s Office. You may owe all or a portion of the tax bill. Disregarding this tax notice could result in your driver’s license being suspended.
- If your vehicle was sold, please provide our office with your bill of sale or copy of your title signed over to the new owner and your receipt for your tag being turned into any South Carolina Department of Motor Vehicle.
- If your vehicle was total loss, please provide our office with your total loss letter from the insurance company and your receipt for your tag being turned into any South Carolina Department of Motor Vehicle.
- If your vehicle was repossessed, please provide our office with your repossession letter and your receipt for your tag being turned into any South Carolina Department of Motor Vehicle.
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, totally and permanently disabled, or legally blind.
The Homestead Exemption credit exempts the first $50,000 of the value reducing your yearly taxes due.
This does not apply to any fees your Legal Residence may have.
Do I qualify for the Homestead Exemption?
To qualify, you must hold complete fee simple title to your primary legal residence or life estate to your primary legal residence or you are the beneficiary of a trust that holds title to your primary legal residence. As of December 31, preceding the tax year of exemption, you must you be a legal resident of South Carolina for one calendar year. As of December 31, preceding the tax year of exemption, you must be one of the following: 65 years of age; or declared totally and permanently disabled by a state or federal agency having authority to make such a declaration; or legally blind as certified by a licensed ophthalmologist.
What documents are required as proof of eligibility when applying?
If you are applying due to age, please bring one of the following documents: birth certificate, driver’s license or passport. You will also need to provide either your social security card, tax return or legal document with SS# listed. We will need the same information provided for everyone listed on the deed. If the property is held in a trust, we will need a copy of the Certificate of Trust.
How can I apply for the Homestead Exemption?
This is an inhouse application. If you are unable to come in, please contact us at 843-719-4309 or and we will make further arrangements to assist you.
You only need to reapply for the Homestead Exemption if you change the deed, move to a new residence, or in the case of the death of eligible owner.
The surviving spouse of a qualified or potentially qualified Homestead recipient may receive the benefit as a surviving spouse, if the decedent was eligible for the Homestead Exemption at the time of death. The surviving spouse will need to meet the following conditions: Obtains complete fee simple title or life estate or you are the beneficiary of a trust that holds title to your legal residence, within nine months after the death for the qualifying spouse; the surviving spouse lives in the home as his/her primary residence; and remains unmarried.
We are located at 1003 Highway 52, Moncks Corner, S.C. 29461.
For GPS purposes please use 1003 US Highway 52.
Janet Brown Jurosko
Berkeley County Auditor
- Appeal of Vehicle Taxes – You may appeal any property tax on your vehicle by contacting the Auditor’s Office. You can apply for a reduction of taxes based on high mileage or you may have a dealership give you a written appraised on the over all condition of the vehicle. You may print off the form on our web page to take to the dealer for this purpose. According to state law, this appeal must be done by the last day of the month in which the tag expires. If you miss this deadline, you cannot appeal your bill for that year.
- Refund of Vehicle Taxes – If you sell a vehicle, you can surrender your tag and receive a refund on your taxes for the unused months. You must provide written proof of sale, which can be the following: copy of bill of sale from a private sale or dealer trade in or, copy of front and back of title signed over to new owner. You must also provide a receipt from the DMV showing the tags have been surrendered. If you move out of state, you can mail your South Carolina tag and proof of your registration in the new state to the Auditor’s Office to receive a refund for the unused months.
- All manufacturers, utility, fee-in-lieu agreements, property of merchants and certain businesses are required to file a return with the South Carolina Department of Revenue or the Berkeley County Auditor’s Office on all furniture, fixtures and unlicensed equipment. A return is mailed out each January and is to be filed by April 30th to avoid penalties. If you do not receive a Business Personal Property Return, please contact the Auditor’s Office.
- Personal property such as cars, trucks, motorcycles, campers and motor homes are also billed yearly and are taxed a year in advance.
- Temporary 45 Day License Tag – A person who newly acquires a vehicle may purchase a 45-day temporary tag from a South Carolina Department of Motor Vehicles branch office.
- If you are moving into the state of South Carolina and want to register your motor vehicle, you must first pay property taxes on the vehicle. Bring or fax a copy of your title or registration card to the Auditor’s Office, and a tax bill will be prepared based on the value of the vehicle. After the taxes are paid, the paid receipt must be taken to the South Carolina Department of Motor Vehicles along with your out of state title and insurance information in order to obtain a South Carolina license tag and title. You have 45 days to register your vehicle.
- What do I do if I move to Berkeley County from another county in SC?
You will need to bring, fax,email or mail a copy of your current SC vehicle registration and proof of your Berkeley County address to the Auditor’s office to have a tax bill created. After paying your taxes at the Treasurer’s office, you will need to take your paid tax receipt to the DMV. At the DMV you will pay your tag renewal fee if it is due, and they will issue your new registration and sticker. - If you purchased a vehicle from an individual, the property taxes must be paid before you can register the vehicle. A copy of the title or bill of sale must be presented to or faxed to the Auditor’s Office and a tax bill will be prepared. The paid tax receipt must be taken to the South Carolina Department of Motor Vehicles, along with your bill of sale and insurance information in order to obtain a South Carolina license plate and title. You have 45 days to register your vehicle.
- If you purchased a vehicle from a dealership, the dealer may pick up the new tags for you from the Department of Motor Vehicles before you are required to pay your property taxes. You will pay the dealer South Carolina Sales Tax and registration fees. By law, the Department of Motor Vehicles will provide the vehicle information to the Auditor’s Office. You will receive a Property Tax Bill which must be paid within 120 days of the date of purchase. If the taxes are not paid by the 120 day mark; your driver’s license will be suspended.
- At the time of purchasing a vehicle, you may prefer to transfer a license plate if the vehicle being purchased is in the same name. You will not be taxed on the new vehicle until it is time for the tag to be renewed. If the dealer is to transfer the tag and it has less than 4 months left on it; you might prefer to purchase a new tag as it will give you a longer time to pay the taxes on the new vehicle.
You may apply for the Homestead Exemption any time after you reach the age of 65. The law states that you must be 65 on or before December 31st of the previous year in which you wish to claim the exemption. Since house taxes are billed in arrears; you won’t actually see the discount on your bill until the following year after you turn 65.
You may come in to apply or as a convenience to our taxpayers, the high mileage section on the front of your tax bill may be completed and faxed, emailed or mailed in for a corrected bill. You must be sure to apply before the last day of the month in which the tag expires.
No taxes are due at the time of transfer. Just go to any DMV branch to transfer the tags. You will pay taxes on the vehicle when it is time for the tag to be renewed.
The dealership collects your South Carolina Sales Tax and DMV fee. The bill you will receive is for the personal property taxes. Since the dealer is the only one who is able to purchase a license plate before the property taxes are paid; you will be given 120 days from your purchase date to pay your property taxes. If the property taxes are not paid at the end of the 120 day mark, your driver’s license may be suspended.