Tax Exemptions

As a resident of Charleston County, if the home or mobile home you own and occupy is your primary legal residence, you may be eligible to file for a special assessment ratio of 4% that will reduce your taxes. You must apply for the exemption and provide proof that you meet the qualifications. The deadline to file is typically January 15th of each year. See the application for details and requirements.

If you owned a tract of real property in Charleston County on January 1 of the current tax year and it was used as bona fide agricultural use to produce timber or to "raise, harvest, or store crops, feed, breed or manage livestock, or to produce plants, trees, fowl, or animals useful to man ..." you may qualify for a agricultural use assessment that will reduce your taxes. There are qualification requirements, and an Agricultural Use Application must be filed with the Assessor by January 15. See the application for details and requirements.

The SC DOR Exempt Property section determines if any property (real or personal) qualifies for exemption from local property taxes in accordance with the Constitution and general laws of South Carolina.

The high mileage chart is determined by the South Carolina Department of Revenue. Taxpayers may appeal the appraised value of a vehicle for high mileage if the vehicle averages over 15,000 miles, annually, based on the age of the vehicle (total miles divided by age of vehicle).

The General Assembly enacted legislation in 2009 to provide homebuilder/developers with a property tax exemption for newly constructed, unsold, unoccupied, detached single family homes that received their Certificate of Occupancy after 2006. Application can be submitted to exempt the improvement (home) from taxes until it is occupied, sold, or the home reaches the sixth December 31st after receiving a certificate of occupancy. (SC Code of Laws 12-37-220(B), bill H. 3018, Ratification R88, Act 76.) The owner of property eligible for the exemption allowed by this item shall obtain the exemption by notifying the county assessor by written affidavit no later than thirty days after the certificate of occupancy is issued. In subsequent years the application deadline is January 31st to qualify for the exemption that year.

In 1996, the General Assembly amended the code of laws for South Carolina by adding section 12-43-227. This addition prescribes the method for valuing Homeowners’ Association property as well as defining a Homeowners’ Association. Information must be furnished to the County Assessor to determine if the organization meets the requirements of this special valuation legislation and what qualified income should be capitalized into the taxable value.

For personal property only. As the "tax day" varies from state to state, your personal property could be present for tax purposes in several taxing jurisdictions the same year. To protect you, the Act prohibits any state except that of your domicile from taxing your personal property. The Act does not relieve your spouse or dependents from paying the tax on their personal property to the state where residing.

To be eligible for a subdivision lot discount, the recorded plat must contain at least ten building lots. The owner shall apply for the discount by means of a written application to the assessor on or before May first of the year for which the discount is initially claimed. After initially qualifying for the discount provided in this section, no further application is required, unless ownership of the property changes. A property owner may make a late application for the discount provided in this section until the thirtieth day following the mailing of the property tax bill for the year in which his discount is claimed provided the application is in writing and accompanied by a one-hundred-dollar late application penalty. See application for details and requirements.