Personal Property - Cars, Trucks, Boats, Motors, Airplanes
Section 12-60-2910 provides for the right of a citizen of South Carolina to request to meet with the Auditor or send a written protest regarding personal property tax assessment. Click on link at the bottom of this page for a Request for Review Form.
You must appeal in writing or request a hearing within 30 days after the tax notice has been mailed or by the last day the tax is due. Appeals are not valid once these timelines have expired, as you lose your right to appeal.
Upon notice the Auditor will either schedule a hearing within 30 days of the request or if the request is in writing, the Auditor will respond in writing of his findings within 30 days of receipt of the request. You are advised to pay the property tax by the due date. If the value is decreased, then you will be issued a refund.
You must provide proof that your personal property’s value is not worth what we have it valued. Pictures of vehicle that identify the vehicle and the damage or appraisals by certified appraisers may be provided. Appraisals by dealers and salesmen who are not certified appraisers will not be accepted.
If the owner objects to the final action by the County Auditor, the taxpayer may request a Case Hearing before the Administrative Law Judge Division, 1205 Pendleton Street, Suite 224, Edgar D. Building, Columbia, SC 29201. The taxpayer has thirty days from the County Auditor's decision to make the request to the Administrative Law Judge Division.
Click Here to download the appeal forms.