Utilities Property Tax | South Carolina Department of Revenue

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.

This tax is assessed based on fair market value, and the SCDOR may use any accepted or recognized valuation method which reflects the property's fair market value. This includes methods within the unit valuation concept.

Utilities include (but are not limited to):

Water and sewer companies
Power companies (hydroelectric, steam, atomic, or other kinds for the transmission of power)
Electric light companies
Electric cooperatives
Telephone companies
Wireless telecommunication companies
Cable companies
Railroads and pipelines are also considered utilities for reporting purposes as they are engaged in the transportation for hire of persons or property, but these utilities are classified separately related to the assessment ratio that is used.

How to file and pay

Need help?

Phone: 843-953-8371
Fax: 843-553-2860
Email: Utility.PropertyTax@dor.sc.gov

Register for a Utility Property Tax account and file your returns online using MyDORWAY, our free and secure tax portal.

You have the option to file by paper by downloading and mailing the appropriate form:

Water and sewer companies: PT-139
Telecommunication companies, power companies, railroads, and pipelines: PT-420
Cable television companies: PT-433

Along with the specific Utility Property Tax return form, you should also submit the PT-427 and PT-429 and any relevant annual reports or financial statements.

Assessment ratios

10.5% for water & sewer companies, power companies, telecommunication companies, and cable television companies
9.5% for railroads and pipelines

Due date

Returns are due the fourth month after the close of the company’s accounting period. For example, if the company’s accounting closing period is December 31, then the return is due by April 30.

Appeal period

Utility companies have 90 days from the date of the proposed assessment to appeal. Appeal procedures are attached to the proposed assessment.

Need to close your business tax account?
You can close your account on MyDORWAY. Once you've logged in, click More, then select Close a Tax Account, located under the Access section.
If filing by paper, check the box labeled Final on the return.

Mailing address:

South Carolina Department of Revenue | Utilities | 2070 Northbrook Blvd. - Ste B7 | North Charleston, SC 29406