Show All Answers

1. How is the SC Department of Revenue involved in the exemption process?

The SC Department of Revenue certifies exemptions for real estate to the County Tax Assessor and exemptions for vehicles to the County Auditor.

To access the forms and instructions for determining exemption eligibility or applications for exemption (Form PT-401 and Form PT-401-I), visit the Department of Revenue website.

2. What other property tax exemptions are available for the disabled?

Disability Exemption

All disability exemptions from property taxes are listed in Section B of the Department of Revenue’s Form PT-401-I (Application for Exemptions Instructions). These instructions are from SC Code of Laws Section 12-37-220, General Exemptions from Taxes. The Application for Exemption Form PT-401 must be submitted to the Department of Revenue and a copy of the approval given to the County Auditor for the exemption of property taxes.

Guardian Motor Vehicles

One personal motor vehicle owned or leased by a legal guardian of a minor who is blind or required to use a wheelchair when the vehicle is used to transport the minor. The following must accompany the application/have copies provided:

• Vehicle(s) registration card
• Bill of sale or title
• Statement from physician certifying the minor child is blind or required to use a wheelchair with the effective date
• Copy of the original birth certificate showing parents name or court documentation of legal guardianship

3. Are there any exemptions for active duty or retired military?

Military Exemption

You may qualify for military exemption.

All military exemptions from property taxes are listed in Section B of the Department of Revenue’s Form General Exemptions from Taxes. The Application for Exemption (Form PT-401) must be submitted to the Department of Revenue and a copy of the approval given to the County Auditor for the exemption of property taxes.

For More Information

If you need more information, there is a Department of Revenue Office in Columbia; please contact them by phone at 803-898-5000.

4. 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.
  • For more information on contacting or visiting the office, view the Auditor’s Office page.
• The exemption is valid for only one tax year, so it will be necessary to reapply each year.