Residents who own/owned a boat as of December 31st of the preceding year, are required to pay the property taxes.
Residents who have moved to/within Dorchester County, should contact Marcia Jackson at (843) 832-0127 to update the address associated with the property. Please have the title and serial numbers available.
6% Tax Assessment Rate
Section 12-37-224, provides that a boat may qualify as a second home at 6% if
1) it is used as a second home, 2) it has sleeping, bathroom and cooking facilities as per installed by the manufacturer, 3) and/or 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.
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. The Auditor’s Office is required to tax from this information. You must notify DNR within 30 days when you sell a watercraft to have it removed from the records
Purchasing a Watercraft or Camper
Prior to purchasing a watercraft and/or camper residents should:
Use the title number and check with the county in which the owner lives to ensure there are no unpaid taxes. Under state law, all unpaid taxes will become the responsibility of the new owner.
Section 50-23-295: (A) A certificate of title to watercraft or an outboard motor may not be transferred if the department has notice 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.