Active Duty Military Information
1. What property is included in the Active Duty Military Exemption and how do I apply?
- If your home of record is not South Carolina, you do not have to pay personal property taxes on property that you own while permanently stationed in this state.
- This exemption does not include county taxes on real property.
- The exemption covers motor vehicles (including trucks), campers, motor homes, boats and outboard motors, personal recreational watercraft (like wave-runners and jet-skis), aircraft and mobile homes (occupied by the owner).
- In order for your mobile home to qualify, it must be the service member's primary residence.
- To obtain the exemption, the service member can submit their latest Leave & Earnings Statement and submit it to the Auditor's Office.
- The documents can be submitted by mail, fax, and email or in person.
- The exemption is valid for only one tax year, so it will be necessary to reapply each year.
SC DOR Regulated
1) POW, Medal of Honor recipients with a service connected total disability can receive total property tax exemption for up to two vehicles. DMV fees are exempt as well. (Exemption carry to surviving spouse, one vehicle and home).
2) A Military veteran who is totally and permanently disabled from a service related cause is also exempt from property tax. (Home and five acres of land that the home sits on and up to two vehicles). (Exemption carry to surviving spouse, one vehicle and home).
3) Spouse of a veteran, policeman or fireman killed in the line of duty also qualifies. (Home and one acre of land that the home sits on)
4) Sec. 30-2. Extension of tax filing and payment for military personnel serving in hazardous duty zones. Oconee County Council extends the date of payments of personal property and real estate taxes for persons serving with the United States armed forces or National Guard in or near a hazardous duty zone, including but not limited to combat zone areas as defined by the United States, to 180 days after they leave the combat area and waives any penalties and interest due as a result of the extension. Additional extensions may be granted during periods of hospitalization resulting from injuries or illness incurred while serving in or near a hazardous duty zone. Additional extensions to the normal 180 day extension may be granted by the auditor, treasurer and tax collector of the county due to extenuating circumstances, including, but not limited to, medical reasons.
(Ord. No.2005-02, 3-15-2005)
Sec. 30-3-30-30 Reserved.
Call the Auditor’s office at (864) 638-5158 for information. Applications for exemptions 1, 2, 3 must be sent to the Department of Revenue. For item 2, applicant must also file a certificate signed by the VA or county service office of the 100% total and permanent service connected disability – Click on this link for Application for Exemption PT-401 and Application for Exemption Instructions (B-1a,b,c). For item #4 see The Tax Deferment Application on next page. Should you have questions or problems completing the forms, please feel free to contact us.