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HORRY COUNTY AUDITOR BETH CALHOUN Documented Watercraft Division 1201 21st Avenue North Myrtle Beach, South Carolina 29577 (843) 9155054WATERCRAFT SURVEY TAX YEAR 2022Based on ownership and status.
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County horry auditor's FAQ
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The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind.
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The Horry County Auditor's Office is responsible for the collection and processing of Personal Property Returns (Form PT-100). If you owned a property in Horry County on December 31st of the prior year and this was not your legal residence, you are required to complete and submit a Personal Property Return.
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Commercial real property is assessed at 6%. Personal use motor vehicles are assessed at 6%; motor vehicles that do not qualify as personal use motor vehicles (i.e., those that are used for business, are assessed at 10.5 %.)
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Business Personal Property Tax (BPP) is a tax on the furniture, fixtures, and equipment that are owned and used in a business. Any assets that are claimed on the business' income taxes should be reported on the BPP tax return.
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South Carolina has some of the lowest property tax rates of any state in the country. The average effective property tax rate in South Carolina is just 0.52%, well below the national average of 0.99%.
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Property typically includes the furniture, fixtures, and equipment that are owned and used to operate a business. Inventory, land, and buildings are not taxable. Taxation of leasing equipment depends on the terms of a leasing agreement. Business Personal Property is assessed at 10.5%.
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South Carolina also has a flat 5.00 percent corporate income tax rate. South Carolina has a 6.00 percent state sales tax rate, a max local sales tax rate of 3.00 percent, and an average combined state and local sales tax rate of 7.43 percent.
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Privately owned passenger vehicles: 6% of retail value. Business owned vehicles: 10.5% of retail value. Trucks with an empty weight over 9,000 lb or a gross weight over 11,000 lb: 10.5% of retail value (the weight used is provided by the manufacturer) including privately owned vehicles.
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