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Property Tax is administered and collected by local governments with assistance from the SCDOR. Real and personal property are subject to the tax, which is paid by individuals, corporations, partnerships, and other businesses who own property within the state.​​ 

Approximately two-thirds of county-levied property taxes are used to support public education. Municipalities levy a tax on property situated within the limits of the municipality for services provided by the municipality.

 

Airline

Airline Property Tax is assessed on airline companies that have regularly scheduled flights in South Carolina.

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Business Personal Property

Business Personal Property Tax (BPP) is a tax on the furniture, fixtures, and equipment that are owned and used in a business.

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Carline

Carline Property Tax is a tax on the railcars pulled behind the train engine.

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Exempt Property

Some property can be exempt from taxes. The SCDOR determines whether property qualifies for an exemption.

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Fee in Lieu of Taxes

A Fee in Lieu of Tax agreement is a contractual Property Tax incentive between a company and the county where the company's project is located.

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Manufacturing

Manufacturing Property Tax applies to all property owned, used, or leased by manufacturers, mining companies, industrial development projects, and some utility and transportation for hire companies.

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Utilities

Utilities Property Tax is assessed on all real and personal property of companies that fall under the classification of "utilities," as well as railroads and pipelines.

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