What property is included in the Active Duty Military Exemption and how do I apply?
  • If your home of record is not South Carolina, you do not have to pay personal property taxes on property that you own while permanently stationed in this state.
  • This exemption does not include county taxes on real property.
  • The exemption covers:
    • Aircraft
    • Boats and outboard motors
    • Campers
    • Mobile homes (occupied by the owner)
    • Motor homes
    • Motor vehicles (including trucks)
    • Personal recreational watercraft (like wave-runners and jet-skis)
  • The property must be singularly titled in the name of the military service member in order to qualify for a 100% exemption.
    • Check with your County Auditor for the percentage of exemption, if the property is registered in more than one name.
  • If there is a non-military co-owner, only the percentage of ownership will be applied for the military exemption.
  • In order for your mobile home to qualify, it must be the service member’s primary residence.
  • To obtain the exemption, the service member can submit the current (period covered is current or two months prior) Leave and Earnings Statement along with a copy of military ID and submit it to the Williamsburg County Auditor’s Office.
  • The documents can be submitted by mail, fax, or in person.
  • The exemption is valid for only one tax year, so it will be necessary to reapply each year.

Show All Answers

1. How is the SC Department of Revenue involved in the exemption process?
2. What other property tax exemptions are available for the disabled?
3. Are there any exemptions for active duty or retired military?
4. What property is included in the Active Duty Military Exemption and how do I apply?