SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Property Tax Index

 

PROPERTY TAXES AND FEE IN LIEU

Abandoned Buildings Revitalization Act Demolition and New Construction Costs

PLR14-3

Ad Valorem Taxes Exemption

PLR91-2

PLR89-7

Additions to Real Property of Manufacturers-Exemptions  

RR89-3

Assessment of Real Property in Non-reassessment Year

RAB02-7

Banks - Real vs Personal Property   

RR98-2

Boats - Ad Valorem Tax   

RR98-12

Capital Construction  

IL99-8

RR96-6

Capitalized Costs Included on Return  

RR88-5

Comptroller General and Department Agreement

IL99-15

Corporate Headquarters Exemption   

PLR89-19

Corporate Office Facility Exemption  

RR98-10

Depreciation:  

Bonus Depreciation Not Adopted

IL03-17

Glass Manufacturer 

PLR87-4

Definition of Terms:  

Immediate Family Member  

RR98-1

Millage Imposed for School Operations

RR96-6

 

IL95-23

School  

RR96-6

IL95-22

Extension of Time to Pay/Holiday   

IL96-4

Farm Equipment-Greenhouses Exempted  

IL89-21

Fee in Lieu:  

Depreciation Rate for Electric Company Personal Property

RP04-5

Investment in Machinery and Equipment 

RR93-7

Mobile Property  

RR97-21

Reduced Investment - Qualifying Counties for 2014

IL13-19

 

 

 Qualifying Counties for 2013

IL13-6

 

 

 Qualifying Counties for 2012

IL12-19

 

 

 Qualifying Counties for 2011

IL11-4

 

 

 Qualifying Counties for 2010

IL10-1

 Qualifying Counties for 2009

IL09-1

 Qualifying Counties for 2008

IL08-1

 Qualifying Counties for 2007

IL07-3

 

 Qualifying Counties for 2006

RR07-1

 

 Qualifying Counties for 2005

IL05-3

 

 Qualifying Counties for 2004

IL03-30

 

 Qualifying Counties for 2003

IL03-4

 

 Qualifying Counties for 2002

RIB02-5

 

 Qualifying Counties for 2001

RIB01-4

 

 Qualifying Counties for 2000

RIB00-22

 

 Qualifying Counties for 1999

RIB00-4

Homestead Exemption:  

Amount 

IL99-8

 

RR95-14

Application Date-Amendment

IL90-14

Eligibility Requirements

IL99-4

RR97-18

Index of Taxpaying Ability-Computation

RR99-1

Internal Revenue Code Section 338(h)(10) Election Tax Consequences

RR09-4

Inventory:  

Definition 

RR91-7

Manufacturer

PLR87-5

State Agency

PLR87-8

Joint Industrial Park-Revenue Allocation  

RR97-19

Land-Designation as Agricultural   

RR87-9

Lease of Jail Property to County-Exemption  

PLR88-7

Lease of Public University Property to a Fraternity  

PLR97-3

Leased Personal Property-Party Responsible for Tax Return and Payment

PRO02-4

 

To Federal Government

PLR04-6

Leased Property-Lessee/Lessor Liable for Tax  

RR93-11

Legal Residence  

IL99-8

RR97-4

Legislative Changes in 1992-New Laws  

IL92-22

Local Option Sales and Use Tax Credit Calculation

RAB01-6

Manufacturer Filing of Tax Returns and Payment of Taxes, Including Short years

RR05-20

Manufacturing Establishment-Exemption  

PLR87-11

Marriages Same-Sex

TRR14-9

Millage Rate   

IL06-2

IL05-8

IL04-2

IL03-3

RIB02-4

RIB01-3

RIB00-5

IL99-20

IL99-8

RP98-4

Mobile Homes - Moved from County   

IL99-8

RR98-6

Motor Vehicle Reduced Assessment

RAB01-9

Nonprofit Hospitals Exemption for Property Owned by Charitable Entity

RR05-18

Per Capita Income for Counties and State (See Income Section)

Personal Property-Timeshare Unit or Vacation Home  

RR95-1

Property Shipped Overseas   

PLR94-1

Property Tax Return-Due Date   

IL90-18

Redemption of Property   

RR95-18

Regulations:

Reorganization/Cross Reference Table

IL04-15

Repeal of Regulation #117-1720.1

IL08-3

Reimbursement for Manufacturer's Additional Depreciation  

RR98-17

Research and Development Equipment-Classification and Valuation  

TAM89-21

Rollback Millage (See Also Millage Rate)

IL98-3

IL97-8

IL97-6

IL95-24

School Operating Millage   

RP97-4

Section 12-37-220(C) Exemption - Purchaser Requirements

RR04-14

Signatures Required on Property Tax Returns  

IL93-24

Special Assessments-Low & Moderate Income Rental & Rehabilitated Historic Property  

IL90-23

Special Source Revenue Bonds/Multi County Industrial Parks  

IL95-28

Structures Used in Manufacturing-Machinery or Equipment  

RR91-6

Tax Relief:

Chlorine Leak in Graniteville

IL05-7

Hurricane Hugo

IL90-17

Telephone-Rural Property Tax Exemption  

TAM90-3

Transportation for Hire

PLR14-1

Withdrawal of Policy Documents

IL99-8

IL99-4

 

 



 
The S.C. Department of Revenue strives to make our website broadly accessible and is continuously working on improvements.
If you have problems accessing this website or suggestions on how to improve the accessibility of this site, please contact webmaster@sctax.org.

Disclaimer and Copyright Information
Privacy Statement

Home / Contact DOR