The Anderson location is open: Monday – Friday, 8:30 a.m. until 5:00 p.m., and the Powdersville location is available Monday – Friday, 8:30 a.m. until 4:00 p.m., closed for lunch from 12:00 p.m. to 1:00 p.m.

The Anderson Office Location does not close for lunch. However, our Powdersville Office closes from 12:00 p.m.–1:00 p.m. for lunch.

Email the Auditor’s Office at acauditor@andersoncountysc.org.

www.scdmvonline.com

Yes, you can pay online at ACPASS.

The Anderson office address is 401 E. River St, Anderson, SC 29624. Please note there is a satellite office in Powdersville; located inside Powdersville Library at 4 Civic Ct, Powdersville, SC 29642. The Powdersville office is available: Monday–Friday 8:30 a.m. – 4:00 p.m. closed for lunch 12:00 p.m. – 1:00 p.m.)

Please call the Anderson County Treasurer’s Office at (864) 260-4033 or email jphillips@andersoncountysc.org.

We can charge up to 10 years from the current year, dependent on how long the vehicle has been off the road.

Please call (864)260-2205; also note this is the Anderson Office and is a message service. Someone will return your call. If you wish to speak with someone immediately, please contact the call center at (803)896-5000.

You can return your plate to your local South Carolina Department of Motor Vehicles Branch or mail it back to SCDMV, PO Box 1498 Blythewood, SC 29016.

Please call the Auditor’s Office at (864) 260-4027 or email acauditor@andersoncountysc.org.

Currently, Anderson County does not require a county business license. However, if you are working inside a municipality, please contact that municipality for further information regarding work inside their corporal limits.

• Real Property: Contact the Assessor’s Office (864) 260-4028.
• Motor Vehicles:
  • Under South Carolina law, you must notify the DMV (SC Dept. of Motor Vehicles).
  • We use the DMV’s records to determine which county and/or taxing district you are in and where to mail your tax bill.
  • The wrong address on the DMV’s records could result in paying too much tax or not receiving your tax bill, possibly delaying the delivery or renewal of your registration and decal for your license plate.

• Watercraft and Boats/Motors:
  • Per state law, you must notify the DNR (SC Dept. of Natural Resources).
  • Our office uses the State records to determine which county and/or taxing district you are in and where to mail your tax bill.
  • The wrong address on DNR’s records could result in paying too much tax or not receiving your tax bill, which may delay the registration renewal.

• Contact our office by phone at (864) 260-4027.
• You will need to provide: the year, make, model, vehicle identification number, and address where you live or where the vehicle is housed in Anderson County.
• If it is a camper or motorhome, please have the manufacturer, model, number of slides, and length ready when requesting an estimate.
• Upon receipt of all information, we will provide you with an ESTIMATE of the property taxes.

• The SC Department of Revenue (SCDOR) determines the value of motor vehicles within the state using a set of nationally accepted standards and guidelines established by the auto industry.
• Auditors across the state use the SCDOR vehicle manual to confirm the assessed value of your vehicle.
• The SCDOR vehicle manual lists each model and make of most vehicles.
• When an assessed value is unavailable in the SCDOR vehicle manual, we use other nationally recognized sources.
• The assessed value multiplied by the levy rate determines the taxes due.
• If you disagree with the value placed on your vehicle, you may appeal said value to the Auditor.

The dealer pays taxes and tags for the South Carolina sales tax and your DMV license fees. The vehicle tax notice is for personal property, and the tax is annual.

Before you can register your vehicle with the S.C. Department of Motor Vehicles (DMV), you must first pay the property taxes that are required in the county in which you reside. If you are a resident of Anderson County, you can file your vehicle with the Anderson County Auditor’s Office (to get a tax bill) and pay your vehicle’s taxes to the Anderson County Treasurer at the same time by visiting one of our convenient locations.

• Main Office, 401 E River St., Anderson, SC 29624
• Powdersville Office (located inside library), 4 Civic Ct., Powdersville, SC 29642 (Please note this office is only open Monday-Friday 8:30 a.m. – 4 p.m. & closed for lunch 12 p.m. – 1 p.m.)

What to Bring

If you are registering a vehicle for the first time in South Carolina, you will need to bring one of the following documents to the Auditor’s Office:

• Registration from your previous state of record; or
• Title; or
• Bill of Sale

* Note: If your vehicle has been previously registered in South Carolina, contact the Auditor’s Office at (864) 260-4027 to determine what documentation you need to bring.

Registering your vehicle with the S.C. DMV

After you have paid your tax bill, you can register your vehicle with the S.C. DMV. For more information about what you must bring to the DMV to register your vehicle and for DMV office locations, visit their website or call 1 (800) 442-1DMV.

• How do I apply for high mileage?
  • Effective May 1, 2010, documentation for the high mileage discount is required. Oil changes receipts or service receipts showing mileage and vehicle identification will be accepted. The vehicle may also be brought to the Auditor’s Main Office (Anderson location) for verification. Visual inspections are not available at the Powdersville location.

The South Carolina Legislature passed ACT 223 on May 18, 2018, which changes the way in which boats, motors, and watercraft are taxed beginning January 1, 2020. The reason for the change was to protect boat purchasers who were unaware that when purchasing the boat they also acquired any/all delinquent tax associated with the watercraft.

Under ACT 223, the certificate of title for a watercraft requires the seller to certify that all personal property taxes have been paid to date but also that “all current year personal property taxes are the responsibility of the seller unless an otherwise enforceable agreement has been reached between the buyer and seller.”

Beginning January 1, 2020 boats, motors, and watercraft will be taxed in the same manner as vehicles.

If you purchase a boat from an individual in South Carolina you will need to visit your County Auditor’s Office to get a property tax bill created and pay it to the Treasurer’s office prior to going and getting it registered with the South Carolina Department of Natural Resources.

If you purchase a boat from a SC Boat Dealer, the dealer will notify SCDNR who will then send the information to your County Auditor who will prepare a bill that is due 120 days from purchase. This is the same treatment as vehicles now.

If you purchase a boat or motor from an individual that has an out of state title, this transaction will begin at SCDNR, where the South Carolina title and registration will be issued. Once the registration is issued you will receive a tax notice approximately 30 days from the date the watercraft was registered. This tax notice will be labeled 120 Day Tax Notice, and will be due approximately 120 days from the date the title was issued.

Application Criteria for the 6% Second Home Tax Discount

All boats are taxed at 10.5%. However, under Section 12-37-224, residents may be eligible for a 6% tax assessment if they meet all of the below criteria.

• It is used as a second home
• It has sleeping, bathroom and cooking facilities installed by the manufacturer
• The interest portion of the indebtedness is deductible, or would be deductible if financed, pursuant to the Internal Revenue Code as an interest expense on a qualified primary or second residence

How To Apply

To receive the 6% tax rate residents must complete and submit the Recreational Vehicle/Watercraft Qualification Form and return it to the Auditor’s Office

Note: All marine equipment, registered as of January 1st of each year, which include boats and motors valued at $500 or less is exempt from property taxes.

All marine equipment tax information is provided to the Auditor’s Office by the South Carolina Department of Natural Resources and the United State Coast Guard. You must notify SCDNR within 15 days of the sale, disposal and/or address change.

Purchasing a Watercraft

Prior to purchasing a watercraft resident should:

Use the title number and check with the county in which the current owner lives to ensure there are no unpaid previous year tax bills due.

Previous Law and Procedure

The previous law is provided below.  If you had a boat transaction prior to December 31, 2018, this law will still apply as far as delinquent boat taxes are concerned.  If you have questions regarding delinquent tax on a boat or motor contact the county Auditor’s Office.

Section 50-23-295: (A) A certificate of title to watercraft or an outboard motor may not be transferred if the department has noticed that property taxes for property tax years beginning after 1999, are owned on the watercraft or outboard motor. (B) A person who knowingly sells a watercraft for which he owes unpaid and outstanding property taxes, or on which he knows there is a property tax lien, is guilty of a misdemeanor and up conviction, must be fined not more than one thousand dollars and imprisoned not more than thirty days.

Effective for Tax Year 2021 and all future years, all Business Personal Property Tax Returns will be processed by the South Carolina Department of Revenue (SCDOR).  Visit the SCDOR’s Business Personal Property webpage to download a paper return, filing instruction or file electronically at: https://dor.sc.gov/bpp.

The reason for the change was to protect boat purchasers who were unaware that when purchasing the boat they also acquired any/all delinquent tax associated with the watercraft.

Under ACT 223, the certificate of title for a watercraft requires the seller to certify that all personal property taxes have been paid to date but also that “all current year personal property taxes are the responsibility of the seller unless an otherwise enforceable agreement has been reached between the buyer and seller.”

Act 223 ultimately changes the timing of when you will receive a property tax notice for a watercraft (boat, boat motor, Jet Ski etc.). This legislative change causes watercraft property taxes to be issued according to the SCDNR registration renewal month, as opposed to the current method where watercraft property taxes are issued in the fall, with a due date of January 15th.

No, Act 223 does not affect the amount owed for watercraft property taxes

Act 223 changes the SCDNR three year registration cycle to an annual registration cycle.

SCDNR three year registration renewal cycle will change to an annual registration renewal cycle. The registration renewals will be phased in to annual renewals over the next few years. These watercraft consist of SCDNR registration renewals that have already expired, or are due to expire in 2020, 2021, and 2022.

No. The SCDNR registration renewal fees will not be included on the property tax notices for 2019 or 2020. SCDNR will issue the renewal notices in the same manner they did in past years.

Starting in January 2021, the SCDNR registration fee will be included on the county property tax notice. The fee will go from a three year fee of $30, to annual fee of $10.

There will be a transition period to allow the watercraft with time remaining to complete their three year cycle.

Starting in January 2020, all outboard motor property taxes will be billed the month of the SCDNR title month. Outboard motors do not have a registration renewal year, but they do have a title month. As a result, the title month will ultimately be used to determine when the outboard motor will be billed for property taxes.

The DNR title month for an outboard motor will not always match the registration month for a watercraft.  If the outboard motor for a boat has been replaced, the title month will not necessarily match the watercraft’s Registration month. As a result, the outboard motor and the watercraft could have two different billing months for property taxes.

No, Act 223 only impacts watercraft registered with The South Carolina Department of Natural Resources.

When you purchase a watercraft from a dealership, once the registration is issued you will receive a tax notice approximately 30 days from the date the watercraft was registered. This tax statement will be labeled as a 120 Day Tax Notice and will be due 120 days from the title issue date.

Instate transactions: When purchasing a watercraft that has a South Carolina title, you will begin at your County Auditor’s office.  The County Auditor’s office will need documentation of the sale (bill of sale or title) signed over to you to generate a tax notice. Once the tax notice is paid to the County Treasurer’s office, you will then take your county paid tax receipt and sale documents to the SCDNR to complete the registration process.

Out of state transactions: When purchasing a watercraft from an individual that has an out of state title, this transaction will begin at SCDNR, where the South Carolina title and registration will be issued. Once the registration is issued you will receive a tax notice approximately 30 days from the date the watercraft was registered. This tax notice will be labeled 120 Day Tax Notice and will be due 120 days from the title issue date.

This transaction will begin at SCDNR where the South Carolina title and registration will be issued. Once the registration is issued you will receive a tax notice approximately 30 days from the date the watercraft was registered. This tax notice will be labeled 120 Day Tax Notice and will be due 120 days from the title issue date.

The Homestead Exemption Act

In 1972, the General Assembly passed the Homestead Exemption Law which provided property tax relief for South Carolinians age sixty-five, blind or disabled. The program exempts the first $50,000 of the value of your home.

Do I qualify for the Homestead Exemption?

You may qualify if you are one of the following:

• Age 65 on or before December 31, preceding the tax year in which you wish to claim the exemption.
• Certified totally and permanently disabled by a State or Federal agency, as of December 31, preceding the tax year in which you wish to claim the exemption.
• Legally blind as of December 31, preceding the tax year in which you wish to claim the exemption.
• The surviving spouse of a qualifying applicant

Applicants MUST also be:

• A legal resident of South Carolina for at least one year on or before December 31, preceding the year for which the exemption is claimed.

AND

• Hold fee simple title or partial title to your house or mobile home or certain life estates or other property titles as of December 31, preceding the year for which the exemption is claimed.

How do I apply for the Homestead Exemption?

You must apply for the Homestead Exemption at your County Auditor’s Office. If you are unable to go to the Auditor’s Office, you may authorize someone to make the application for you.

What documents do I need?

•  Proof of Residency such as SC Driver’s License or SC Identification Card.

Note: DL or ID MUST have correct address.

• Proof of Age such as Birth Certificate, Medicare Card, and/or SC Driver’s License.
• If you are applying because of disability or blindness, you must submit your certification indicating the original award date from the State or Federal agency that had authority to make the declaration.

Do I need to reapply annually?

No, the only reason for reapplication is as follows:

• Death of eligible owner (surviving spouse must reapply)
• Change in the deed to your home
• If you move to a new home
• Change in disability status
• Rental of your home
• Remarriage of surviving spouse

For additional information, please contact the Auditor’s Office at (864) 260-4027.

Active Duty Military Information

What property is included in the Active 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 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), motorcycles, campers, and motor homes.
• To obtain the exemption, the service member must submit their latest Leave & Earnings Statement 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 Exemptions

1. POW, Medal of Honor recipients with a service connected total disability can receive total property tax exemption for home (and up to one acre) and up to two vehicles. DMV fees are exempt as well. (POW and Medal of Honor benefits carry to surviving spouse for vehicles 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 one acre of land that the home sits on and up to two vehicles.)
3. Spouse of a veteran, police, or fireman killed in the line of duty also qualifies. (Home and one acre of land that the home sits on.)

Call the Auditor’s Office at (864) 260-4027 for more information.

Applications for SC DOR Exemptions must be sent to the Department of Revenue. Should you have questions or problems completing either of the below forms, please feel free to contact us.

Complete the form located here.