Auditor
 BOATS and MOTORS (WATERCRAFT), MOTOR HOMES, AND CAMPERSProperty tax on boats and motors is taxable to the owner of record as of December 31 of the preceding year. If the boat or motor is disposed of during the tax year, the taxpayer is still liable for the tax. To prorate a tax bill, you must file a personal property proration form with Auditor’s Office before January 16th of the following year. For more information call (803)576-2615. Primary or Secondary Residence? • “A motor home, a watercraft, or trailer used for camping and recreational travel that is pulled by a motor vehicle on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or second residence also is a primary or second residence for purpose of ad valorem property taxation in this State. The fair market value of a motor home, boat or watercraft, or trailer used for camping and recreational travel that is pulled by a motor vehicle classified for property tax purposes as a primary or second residence pursuant to this section must be determined in the manner that motor vehicles are valued for property tax purposes.” • This law permits owners who claim these personal properties for their secondary residence to pay taxes at the 6% ratio. You must complete an application for secondary residence on personal property at the Auditor’s Office. For more information contact number (803) 576-2615. Applications for Primary or Secondary Residence: Application for Boat Application for Camper Application for Personal Property Proration: Personal Property (Boat) Proration Form |
