The Soldiers and Sailors Relief Act exempts military personnel, whose HOME OF RECORD is somewhere other than the State of South Carolina, from paying Beaufort County Personal Property Taxes, if the following provisions are met:
You are a military person stationed aboard a base located in Beaufort County.
Your HOME OF RECORD is somewhere other than the State of South Carolina.
On registering your vehicle or other personal property in Beaufort County, you provide a current (PERIOD COVERED IS CURRENT OR TWO MONTHS PRIOR) LES or an Affidavit of Domicile (obtained from your Joint Legal Office) to the Beaufort County Auditor (located in the Beaufort County Administration Building, Room 160, on the corner of Ribaut Road and Boundary Street). If you are using an LES, it must contain a RUC number on file with the office of the Beaufort County Auditor.
A title, bill of sale or current registration from another state must be presented at the office of the Auditor along with an ORIGINAL Affidavit of domicile or a photocopy registered in Beaufort County for that particular calendar year. An LES is good for the current month up to two months prior to the current month. If we provided a copy of your LES or other information, there is a $1.00 service charge for each copy. LES' and Affidavits of Domicile are kept on file for a period of one calendar year (or the current tax year). LES' are kept confidential and both the LES and the Affidavit of Domicile will be destroyed and disposed of at the end of the calendar year. Military orders are not an acceptable form of documentation in lieu of a LES or Affidavit of Domicile.
The personal property (vehicles, watercraft items or a mobile home used as a residence) must be singularly titled in the name of the military person in order to qualify for a 100% exemption or must be housed aboard a military installation. If the property status is not aboard a military installation and is titled in the names of people in addition to the military person, then the property would be subject to half of the taxes normally due on said property. Additionally, personal property titled to a lease company would be subject to all taxes as the property is not legally owned by the military person.
Application for military exemption on personal property must be made in person or by someone acting on behalf of the military person. EXEMPTION SLIPS WILL NOT BE MAILED !!!!!
Reminders
If the military persons' HOME OF RECORD is South Carolina, property taxes are due on personal property to the county in South Carolina in which you are a resident.
Military personnel, stationed in South Carolina, have the option of tagging their vehicle in South Carolina or elsewhere taking in account the registering and licensing requirements in another state.
If the military person resides on a military installation, proof of housing or barracks check-in sheet is required by the office of the auditor.
ALL REAL PROPERTY (LAND AND BUILDINGS) ARE SUBJECT TO BEAUFORT COUNTY TAXES . . . THERE IS NO EXEMPTION FOR MILITARY PERSONNEL REGARDING REAL PROPERTY.
