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Did you receive a Manufacturing Property Tax Account Notification (PT-350)?

You will need information from this letter the first time you file your Manufacturing Property Tax Return on MyDORWAY. If you use a preparer to file, send them a copy of this notice. If you file yourself, review the "How to File" information on this page to get started.

Form Name2026202520242023
Property Tax ReturnPT-300PT-300PT-300PT-300
Property Tax Return InstructionsPT-300PT-300PT-300PT-300
Schedule A - Manufacturing or MiningPT-300 APT-300 APT-300 APT-300 A
Schedule B - Non-Contiguous ManufacturingPT-300 BPT-300 BPT-300 BPT-300 B
Schedule C - Research and DevelopmentPT-300 CPT-300 CPT-300 CPT-300 C
Schedule D - Corporate Headquarters Corporate Office Facility Distribution FacilityPT-300 DPT-300 DPT-300 DPT-300 D
Schedule E - Leased UtilityPT-300 EPT-300 EPT-300 EPT-300 E
Schedule F - Leased Transportation for HirePT-300 FPT-300 FPT-300 FPT-300 F
Schedule G - Fee in Lieu of Tax SupplementalPT-300 GPT-300 GPT-300 GPT-300 G
Schedule J - Non-Manufacturing Research and DevelopmentPT-300 JPT-300 JPT-300 JPT-300 J
Schedule K - Non-Manufacturing Corporate Headquarters Distribution FacilityPT-300 KPT-300 KPT-300 KPT-300 K
Schedule L - Manufacturing WarehousePT-300 LPT-300 LPT-300 LPT-300 L
Schedule S - Fee in Lieu of TaxPT-300 SPT-300 SPT-300 SPT-300 S
Schedule T - Non-Manufacturing Fee in Lieu of TaxPT-300 TPT-300 TPT-300 TPT-300 T
Schedule X - Improvement SchedulePT-300 XPT-300 XPT-300 XPT-300 X
Schedule Z - Lease SchedulePT-300 ZPT-300 ZPT-300 ZPT-300 Z
Fee In Lieu of Property Tax Initial Report FormPT-443PT-443PT-443PT-443

MyDORWAY

Frequently asked questions

Property taxes are based on the status of the property as of the taxpayer's accounting closing date of the previous year. Property taxes are based on the status of the property as of the taxpayer's accounting closing date of the previous year. For example, a taxpayer filing a return for their March 2025 accounting closing date should file their Tax Year 2026 return, which is due by July 31, 2025.

Yes, in accordance with SC Code Sections 12-37-975 & 12-54-85(F)(1).  Amended returns may be accepted or rejected if filed after the due date. Claims for refunds must be filed within 3 years of return being filed or 2 years of being paid. 

The appeal deadline is 90 days from the date listed on the assessment notice.​

Update your mailing address on either the PT-300​ or through MyDORWAY. 

To update your address on MyDORWAY, start by logging in. On the next screen, click More, then select Manage Names & Addresses.

You must file a final return for the location that has been closed and an initial return for the new location that has been opened.

You must send a letter to the SCDOR on company letterhead which includes the business name, SID suffix, tax year for which you are requesting the penalty waiver, detailed reason with facts and circumstances that caused the failure to timely file the return and include a copy of the Property Assessment Notice. Mail this information to the SCDOR or email it to manufacturing.propertytax@dor.sc.gov.

Late payment penalties are applied by the local county and must be appealed to the County Auditor.

Property Assessment Notices are available on MyDORWAY​ for Manufacturing Property Tax account holders. Log in, click the More tab, and select View Letters on the next screen to view all notices issued by the SCDOR. Contact the SCDOR to request another mailed copy of the notice.

Disposals should be removed from the year in which the asset was originally placed in service.​

Assets that are acquired by a Stock Sale would be reported at historical cost. Assets that are acquired by an Asset Sale can be reported at the recapitalize cost. 

  • Property sold after the seller's account closing date: A return is required by the seller, based on the seller's accounting closing date. The purchaser is not required to file a return as of the purchaser's accounting closing date during the calendar year of the sale.
  • Property sold before the seller's account closing date: An initial return is required by the purchaser, based on the purchaser's accounting closing date or December 31, whichever comes first, after the purchase of the property. 

For more examples, please see SC Revenue Ruling #16-12.

The initial return is required to be filed for the first calendar year in business based on the taxpayer’s accounting closing date or December 31, whichever comes first. Example: A taxpayer who starts operation in July, after their June accounting closing date, should file based on assets as of December 31.

When the accounting closing date is changed, within a calendar year, a return is to be filed for each accounting closing date. The SCDOR will determine the assessment from each return and use the highest assessment.

Non-fee accounts

  • (Personal property depreciated value X PVE rate 42.8571%) x 10.5 assessment ratio = Personal Property assessment
  • (Appraised value X PVE rate 42.8571%) x 10.5 assessment ratio = Real Property assessment

Fee accounts
Personal Property depreciated value + Real Property gross cost (includes Land, Building & Improvements, Leasehold) x Millage rate x Assessment Ratio = Total Fee Amount 

The millage rate and assessment ratio can be found within the agreement.

Depreciation of personal property for a manufacturer is determined by industry as set forth in SC Code Section 12-37-930 for Schedules A, E, F, L, and S.

Depreciation of personal property for Schedules B, C, D, J, K, and T use the company’s netbook value (or Income Tax depreciation).

  • Manufacturing Abatement – A reduced millage rate is applied when investments reported are over $50,000 within the last five years. The county portion of the millage rate is not included. See SC Code Section 12-37-220(A)(7) for more information.  
  • Property Valuation Exemption (PVE) – A rate of 42.8571% is applied to any Manufacturing schedule that is assessed at a 10.5% assessment ratio. This rate is subjected to change if the reimbursement cap is ever exceeded. See SC Code Section 12-37-220(B)(52) for more information.

Failure to file in a timely manner may result in an estimated assessment, the loss of exemptions and late filing penalties, in accordance with SC Code Section 12-37-800.

Millage rates or tax levies are applied by the local county auditors. Telephone numbers for all county auditors are available on the Association of Counties website.

The following entities are required to file:

The owners of all real and/or personal property of which a Fee In Lieu of Tax has been negotiated with the county.

The owners of all real and/or personal property owned, used, or leased* by the following businesses:

The owners of all real and/or personal property used by or leased* to the following utility and transportation for hire companies:

  • Water, Heat, Light and Power
  • Telephone
  • Cable Television
  • Sewer
  • Railway
  • Private Carline
  • Airline
  • Pipeline

*All leased property should be reported by the owner. When leased property is capitalized by the lessee for income tax purposes, the lessee is considered the owner, in accordance with SC Revenue Ruling #93-11.

Yes! We recommend filing online using MyDORWAY, our free online tax portal. MyDORWAY is a secure, convenient, and easy way to file your Manufacturing Property Tax Return, thanks to the prefilled return information and enhanced return summaries.

Check out these tutorials to learn how to:

Extensions are not granted for filing of property tax returns. Extensions granted for Income Tax purposes do not apply to property tax returns. SC Code Section 12-37-980, providing for property tax extensions was repealed.​​

Mailing address:

South Carolina Department of Revenue | Manufacturing Section | PO Box 125 | Columbia, SC 29214-0704