Q. What if I do not agree with the fair market value of my vehicle?

Answer: If you feel the fair market value shown on your tax notice is not accurate, you may appeal the value to the county Auditor’s Office. Many times the fair market value may be adjusted if the vehicle has excessive mileage. Pursuant to SC Code of Law, the Auditor must use the value provided by the Department of Revenue on your initial tax notice as this is the value the Department of Revenue has established as Fair Market Value for your vehicle make, model etc.

Q: How is my tax notice calculated?
A: An assessment ratio, based on the type and use of the property, is applied to the market
value of the property to determine its “assessed value.” This is the portion of the value of the property you will be taxed on. Once an assessment has been calculated, the assessment is multiplied by the tax rate for the gross amount of taxes due.

Q: What are the different ratios used in calculating an assessed value?
A: Primary Residence 4% of Fair Market Value
Other Real Property 6% of Fair Market Value
Personal Property 10.5% of Fair Market Value
Agricultural Property (privately owned) 4% of fair market value
Agricultural Property (corporate owned) 6% of use value
Manufacturing & Utility Property 10.5% of fair market value
Railroad, Airline & Pipeline Property 9.5% of fair market value
Vehicles Business vehicles 10.5% of fair market value
Private passenger vehicles Currently (2004) 8.25% of fair market value
Dropping each year by .75% until it reaches a floor of 6% in January 2007.

Q: What is Homestead Exemption?
A: The S.C. Homestead Exemption Program is for homeowners who are age 65 or older
and/or totally and permanently disabled and/or totally blind. The program exempts up to $50,000 of the value of the home including up to five contiguous acres of property from
property taxes. To qualify, the homeowner must have been a resident of South Carolina for
at least one year on or before December 31 of the year prior to the exemption and have
been approved for the 4% ratio. To receive the exemption, the homeowner must file and
application in person with the County Auditor. The applicant may also authorize someone
else to make application for him/her if they cannot come themselves. Proof of eligibility is
required in the form of a Medicare card, birth certificate if applying based on reaching the
age requirement. You will need certification from a state or federal agency if applying
because of disability or blindness. You do not have to reapply every year. Reapplication is
only necessary only in the event that you move to a new home, have a change in your
disability status, rent your home, death of one or more eligible owners, or remarriage of a
surviving spouse.

Q: I just had my 65th birthday and want to know if I can get the Homestead Exemption.

A: You may apply for the homestead exemption any time AFTER you reach the age of 65.
The law states you must be 65 on or before December 31 of the previous year in which you wish to claim the exemption. (for example, if you wanted to qualify for Homestead for the 2005 tax year, you will have to be 65 years of age on or before December 31, 2004.)

Q: What is “Property Tax Relief” and who can receive it?

A: Property Tax Relief is an exemption from the school operating portion of your property
taxes for up to the first $100,000 of value of your residential property. South Carolina this
exemption for only the home you own and reside in (legal residence). If you qualify for the
4% legal residence ratio with the county assessor, you will automatically see the relief on
your tax notice. No application is required or necessary.

Q: I do not own the vehicle shown on my tax notice any longer. What should I do?

A: You may discard the tax notice IF you did not transfer the license plate to another vehicle. If you transferred the tag from the vehicle you no longer own to another vehicle, you need to contact the auditors office for instructions in order for your vehicle to be registered properly.

Q: I am new in the state. What is the procedure for registering my vehicle?

A: State law provides 45 days from the date you move here to bring your registration, title or bill of sale to the auditors office, receive and pay a property tax notice, take your paid
receipt and proof of insurance to the Dept. of Motor vehicles and obtain a SC registration
and License plate for your vehicle. The tax bill will be prepared based on the fair market
value of the vehicle and the tax district you reside in.

Q: I purchased my vehicle from a dealership who told me they took care of the taxes and
tags. Why am I getting a property tax notice?

A: The taxes and tags the dealership paid are for South Carolina sales tax and for your
Dept. of Motor Vehicle license fees. The tax notice you received is for personal property
taxes, which must be paid annually.

Q: I traded in my car and transferred my tag to a new vehicle I purchased. The tag does not expire for another 6 months. What do I need to do?

A: The dealership should be handling the transaction at the Division of Motor Vehicle for you to ensure you receive a registration for your new vehicle. You will not owe taxes for the new vehicle until the tag expires. If you are handling the transfer, you will need to take your previous registration and your bill of sale for your new vehicle to the Division of Motor
Vehicles to register the vehicle. You will not owe property taxes until the tag expires.

Q: What do I do if I disagree with the value of my vehicle shown on my tax notice?

A: You may appeal to the county auditor if you disagree with the value of your vehicle. If
you are appealing based on the number of miles your vehicle has been driven, you may
complete the form on the tax notice and either mail, fax or bring it to one of our offices in
person to see if the notice can and will be adjusted for you. If you are appealing due to the
general condition of the vehicle, please provide an estimate of fair market value from either
NADA, Edmunds.com or Kelly Blue Book along with your tax notice and again, either fax, mail or bring in the information to file your appeal. ALL appeals MUST be made ON or BEFORE the last day the taxes may be paid timely. Once the tag renewal has expired and the notice is late, we CANNOT accept appeals for that year. If you have not received a notice, please contact the auditors office.

Q: Where do I register my vehicle if I have two homes?

A: In South Carolina, the law requires you to register your vehicles at your LEGAL
residence. In order to qualify for the 4% legal residence on your home (if you have one
here) you will be required to provide proof that your vehicle is registered here. If you are
here for 150 days or more of the year, your vehicle is taxable here as well. It is illegal to live here and not register your vehicle and continue to use a tag from another state. This is
considered property tax evasion and is punishable by law.

Q: I am military. Am I exempt from taxes for my vehicle?

A: If you are active duty military and claim another state as your home of record, vehicle in
your name may be exempted from property taxes. Leased vehicles are not exempt. A
current Leave and Earning Statement must be presented and filed with the county auditor’s
office to qualify for exemption. If the vehicle is jointly owned with a spouse who is not active duty, ½ of the property taxes due will have to be paid.

Q: What do you need to qualify for an exemption of vehicle taxes?

A: If you are a POW (Prisoner of War), a Medal of Honor recipient, have a 100% permanent
and total Veterans Administration disability, or require the use of a wheel chair, you may be
exempt from property taxes on up to two (2) vehicles. You may obtain applications from the auditor’s office.

Q: I have a John boat and did not receive a tax notice for it. Why?

A: All marine equipment, which include boats, motors and trailers valued at $500 or less is
exempt from property taxes.

Q: Where does the auditor get his/her information about marine equipment?

A: All marine equipment tax information is provided to us from the South Carolina Department of Natural Resouces. The Auditor’s Office is required to tax from this information.

Q: As a new manufacturer, why type of exemptions are available for me?

A: All new manufacturing establishments are exempt from county property taxes for five
years from the time of establishment. Please contact the SC Department of Revenue for
further information.

Q: When are property tax returns for manufacturers and businesses to be filed?

A: All returns are mailed in January and are due to the SC Dept. of Revenue and the Auditors Office for furniture, fixtures and equipment no later than April 30 th to avoid penalties. If you do not receive a business personal property return, please call the Auditors Office.

Q: I owe past due taxes for my business personal property. Can I still get my business license renewed?

A: In Dorchester County you may not renew your business license until all past due tax
issues have been resolved. Please call the Auditors Office to assist you with this.

Q: I am disabled. Do I qualify for an exemption on any property taxes?

A: If you have a 100% total and permanent, service connected disability through the
Veterans Administration, or if you are a paraplegic or hemiplegic, or the spouse of a veteran killed in the line of duty, you may be eligible for exemption of property taxes on your home and up to one acre of land on which the home is located. An application may be obtained from the Auditors Office.