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1. Is there a satellite tax office in Williamsburg County?

Yes. The satellite tax office is located at the former Chavis School, found at:
2118 S Hemingway Highway 41-51
Hemingway, SC 29554

Satellite Office Hours

Tuesday
8:30 am to 1 pm 

Thursday
1 to 5 pm

For More Information

For more information, contact the Auditor’s Office.

2. How do I change my address on my tax records?

The answer to this question depends greatly on which tax record needs to be updated. To assist with this the Auditor’s Office has created a helpful guide to assist taxpayers in updating their addressing information; to access it, visit the Changing Addresses on Tax Records page.

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1. How do you determine what my motor vehicle is worth?

• The SC Department of Revenue (DOR) determines the value of motor vehicles within the state by using a set of nationally accepted standards and guidelines established by the auto industry.
• County auditors throughout the state use the DOR Motor Vehicle Values manual to establish the fair market value in preparing your motor vehicle tax bill.
• The manual lists each model and make of most available motor vehicles.
• When values are not provided by DOR, then other nationally recognized sources are used.
• The vehicle’s fair market value is multiplied by the assessment ratio set by law to determine the assessed value.
• The assessed value is then multiplied by the millage rate to determine the amount of taxes owed.
• Motor vehicle taxes are the only personal property taxes due a year in advance (in accordance with state law).

2. What is the assessment ratio on motor vehicles in South Carolina?

• An amendment to the South Carolina Constitution, Article X, Section 1(8)(B)(1) reduced the assessment ratio on personal motor vehicles including motorcycles from 10.5% to 6% over six years beginning with the 2002 tax year.
• This reduced assessment ratio applies only to personal automobiles, personal light trucks, and personal motorcycles.
• The laws were changed in 2006, to amend the gross vehicle weight to 11,000 pounds or less and the net vehicle weight to 9,000 lbs or less to qualify for the 6%.
• All medium and heavy trucks classified by the manufacturer are valued at 10.5%.
• All other motor vehicles will continue to be assessed at 10.5%.

3. When are vehicle taxes due?

• Personal property taxes on motor vehicles and recreational vehicles must be paid before your license plates can be renewed.
• Taxes are due throughout the year on a staggered monthly schedule.
• You have 45 days after moving to South Carolina to register your vehicle.
• If you purchased your vehicle through a dealership and did not transfer tags, you have 120 days from the purchase date of the vehicle to pay the property taxes.
• If you live in this state only part of the year and consider another state your home residence, you are still required to register your car in SC if the vehicle will be here for 150 days or more.

For More Information

For more information, contact the nearest office of the Department of Motor Vehicles (DMV); contact the Kingstree DMV by phone 843-354-9217.

4. How do I get a high-mileage adjustment?

• The amount of the high-mileage adjustment is based on a table provided by the SC Department of Revenue.
• Odometer readings are subject to visual inspection by Auditor’s Staff.
• You may mail, fax, or personally present your appeal to the Auditor’s office.
  • If you file an appeal, your appeal does not extend the due date.
  • You should file the appeal early in the month so that you can receive a revised tax bill in time to pay it and renew your registration prior to the expiration of your tag decal.
• Once your renewal date has expired, appeals for high mileage cannot be granted for that year’s taxes (in accordance with state law).
• If your vehicle is over 15 years old, it does not qualify for the high mileage reduction. The value is already at a minimum charge.
• If you do not receive a tax bill at least 45 days before your vehicle tag renewal is due, contact the Auditor’s office immediately.

5. When I bought my car, the dealership told me they would take care of the taxes and tags. Why did you send me a tax bill?

The dealership was referring to the state sales tax and the license plate; the bill you received from the County Auditor is for the personal property tax due on the vehicle. Taxes are due 120 days from the purchase date.

If you do not pay the taxes due by the due date, a notice will be sent to the Department of Motor Vehicles to suspend your driver’s license. If your driver’s license is suspended for non-payment of property taxes and you also hold a Commercial Driver’s License (CDL), it will also be affected by the suspension.

If you receive a property tax bill and you no longer own the vehicle, contact the Auditor’s office immediately concerning a possible proration of taxes owed.

6. I received a tax bill on a motor vehicle that I have sold. What do I need to do?

• When you sell or dispose of a vehicle, you are required to surrender the license plate within 30 days of sale to a Department of Motor Vehicles (DMV) Office.
  • If you surrendered the license plate to DMV, you may request a refund from the Auditor’s office for the unused months remaining on the registration.
• If you transferred the license plate to a new vehicle, refer to the FAQ regarding transferring license plates.
• If you are transferring your vehicle license plate within the last 90 days of the expiration date, you may have problems with the renewal unless all paperwork has been processed timely with DMV.
• Prior to transferring the license plate to your new vehicle, you should have a new registration decal on the license plate.

7. If I want to transfer my license plate to a replacement vehicle, what do I need to do?

• Take the registration of your previous vehicle and the Bill of Sale for your replacement vehicle to the Department of Motor Vehicles (DMV) and register your replacement vehicle and perform the transfer.
  • You will not need to pay taxes on the replacement vehicle until the anniversary of the license plate/registration renewal month.
• Legislation was passed requiring the Department of Motor Vehicle to develop a system that would prevent customers from transferring a license plate to a vehicle after the first time without first paying the property taxes.
  • This legislation was effective beginning January 1, 2006.
  • See State Appropriations 2007-2008 DMV Proviso 36A.7 for more details.

8. If I move out of this state, what should I do with my South Carolina license plate?

• After you have registered your vehicle in your new state of legal residence, mail or bring your South Carolina plate and registration to the Department of Motor Vehicles (DMV).
• The DMV will send or give you form 5051; the Auditor’s Office needs DMV form 5051 and proof of registration in your new state of residence to issue any eligible refunds.
• Refund will be processed for the unused months if the taxes have been paid.

9. How do I apply for an active-duty military exemption for my vehicle(s)?

• If your home of record is not South Carolina, you do not have to pay personal property taxes on your motor vehicles, or other personal property, while stationed in this state.
• The personal property must be registered in the service member’s name to qualify for 100% exemption (if ownership is joint but not with spouse, only 50% of the exemption will apply).
• This exemption does not include county property taxes on real estate.
• The service member can submit their latest Leave and Earnings Statement to the Auditor’s office along with copy of military ID.
  • You can mail, fax or deliver the form.
• This exemption is valid for one year, and you will need to reapply every year.

10. How do I apply for the senior citizen discount?

There is no senior citizen discount on motor vehicle taxes.

The Department of Motor Vehicles (DMV) does offer discounts on the semi-annual license renewal fee for persons 64 years of age or older. Visit the DMV website to check registration fees. For those 64 years of age, the fee is $22 for passenger vehicles every two years instead of the regular $24, and for those who are 65 or older, the reduced fee is $20 every two years for passenger vehicles (instead of $24), $30 for trucks with gross vehicle weight of 6000 pounds or less.

Even though vehicle registration is renewed only every other year, it should be noted that county personal property taxes are due every year.

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1. 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.

2. When are personal property taxes due?

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.

3. How is the value of personal watercraft/aircraft determined?

Values of personal property are kept current through annual updates by the SC Department of Revenue and the SC Department of Natural Resources.

4. I sold the personal property you have billed me for. What do I do with this bill?

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.

5. Can I appeal the value on my boat or airplane?

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.

6. If I own a business or residential rental property, how are taxes determined on associated personal property?

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.

7. When are business-related personal property tax returns due?

• Returns must be filed by April 30 of each year or on or before the last day of the fourth month after the close of the accounting period regularly employed by the taxpayer, for income tax purposes.
• Currently, there are no provisions in the law to allow for an extension of filing returns.
• As with other forms of personal property (except motor vehicles), taxes are levied in arrears.
• If you owned the property on December 31 of the tax year, you are responsible for the taxes for that entire year.
• If you purchase personal property on or after January 1, you will not have to pay property taxes on it until January of the following year.

8. What happens if I don't file my business-related personal property tax return on time?

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.

9. Are all boats & motors taxable?

Boats or outboard motors with a fair market value of $500 or less are not taxable.

10. Are boat trailers taxable?

No, not in South Carolina.

11. I want to buy a watercraft, what are the steps to do so for property tax purposes?

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.

Section 50-23-295

1. A certificate of title to watercraft or an outboard motor may not be transferred if the department has notice that property taxes for property tax years beginning after 1999, are owed on the watercraft or outboard motor. 
2. A person who knowingly sells a watercraft for which he owes unpaid and outstanding property taxes, or on which he knows there is a property tax lien, is guilty of a misdemeanor and upon conviction, must be fined not more than one thousand dollars and imprisoned not more than thirty days.

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1. How does the property tax system work?

In simplified terms, there are three elements to South Carolina’s property tax system:

• Assessment ratio
• Market value
• Tax rate

The tax rate is generally reflected in "mills," or "millage rate." A tax mill represents a tax liability of one penny per $1 of assessed value; for example, a tax rate of 300 mills translates to $0.30 tax per $1 of assessed value. 

This is true for both real estate and personal property.

2. What do you mean by assessment ratio?

An assessment is the market value of a piece of property on a certain date, multiplied by the assessment ratio which applies to that piece of property, e.g., a 4% assessment ratio for an owner-occupied house.

3. If I mail my tax payment, what is the last date it can be postmarked before being considered late?

It must be postmarked no later than the due date to avoid penalty.

If the due date falls on a weekend or a county holiday, the due date is extended to the next business day afterwards.

4. Whom do I complain to about high taxes?

• Taxes are set by the governing body/bodies where the property is located.
• County Council, School Boards, and the applicable city council and/or special purpose district determine how much money must be collected to fund their budgets and the tax rate necessary to meet their budget.
• Property taxes make up only a portion of the total amount of revenue needed to fund the budget.
• Fees, state collected revenues and other sources of income make up the remainder.

5. What is the value of a mill and does it change?

The value of a mill is always one tenth of a cent, or one thousandth of a dollar; for example, a tax rate of 300 mills translates to $0.30 tax per $1 of assessed value.

This is true for all types of property.

6. How do I apply for a military exemption on my mobile home?

If your home of record is not South Carolina, you do not have to pay personal property taxes while permanently stationed in this state.

In order for your mobile home to qualify, it must be your primary residence. It must also be registered and titled in the service member’s name to qualify for 100% exemption (if joint ownership is not with a spouse 50% of the exemption will apply).

This exemption does not include county taxes on real property. To obtain the exemption, you can submit your latest Leave and Earnings Statement and photocopy of current military ID to the Auditor’s office. You can mail, fax or hand-deliver these documents to the Auditor’s Office to receive the exemption. This exemption is valid for one year, and you will need to reapply every year.

For More Information

For more information or to submit your documentation, contact the Auditor’s Office.

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1. What is the SC Tax Relief/Legal Residence Discount? Who qualifies? How do I know whether I have it?

Property owners can apply for the SC Tax Relief/Legal Residence Discount for their one legal residence in the state of South Carolina. This means that the qualifying property’s market value would be assessed at a ratio of 4% rather than 6% to obtain the property’s assessment (assessed value) for tax purposes.

Even on a "home place" some of the property may not qualify, for example:

• Acreage above five acres
• Commercial property
• Property receiving another discount, such as agriculture use
• Rental homes
• Second homes

You can look at the information in the upper right hand of your tax bill to see whether the billed property has Legal Residence. The property tax notice you received will have an assessment of 4% on the owner occupied line of the tax notice.

Assessor’s Office

The Assessor’s Office has the forms that you can pick up, fill out and submit through their office; for more information, contact the Assessor’s Office. 

2. I own a motor home. Can it qualify as my residence?

A motor home that:

• Is used as a primary or secondary residence; and
• Is eligible for the mortgage interest deduction on a federal tax return; and
• Has a bathroom, sleeping and cooking facilities, is eligible to be taxed as a residence. (Internal Revenue Service (IRS) Publication 936 - Qualified Home Section)
• However, the taxes are still due in advance, as for personal property, and to be taxed a residence, an application must be made with the County Auditor.

3. I own a boat or watercraft. Can it qualify as my residence?

A boat or watercraft that:

• Is used as a primary or secondary residence; and
• Is eligible for the mortgage interest deduction on a federal tax return; and
• Has a bathroom, sleeping and cooking facilities, is eligible to be taxed as a residence. (Internal Revenue Service (IRS) Publication 936 - Qualified Home Section)

4. I own a trailer used for camping and recreational travel that is pulled by a motor vehicle. Can it qualify as my residence?

A trailer (camper) that is pulled by a motor vehicle that:

• Is used as a primary or secondary residence; and
• Is eligible for the mortgage interest deduction on a federal tax return; and
• Has a bathroom, sleeping and cooking facilities, is eligible to be taxed as a residence. (Internal Revenue Service (IRS) Publication 936 - Qualified Home Section) However, the taxes are still due in advance, as for personal property, and to be taxed as a residence an application must be made with the County Auditor.