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Business Personal Property Tax Returns are due four months after the business’s accounting closing period. The accounting closing period refers to the business’s year end, when the accounting books are closed for Income Tax purposes. See SC Code Section 12-39-70.

Filing schedule

Period endFiling due date
January 31May 31
February 28June 30
March 31July 31
April 30August 31
May 31September 30
June 30October 31
July 31November 30
August 31December 31
September 30January 31
October 31February 28
November 30March 31
December 31April 30

  • Your business’s location must be its physical street address. A Post Office Box is not acceptable.
  • Your business must report the gross capitalized cost of all business furniture, fixtures, and equipment. Depreciation is allowed at the same rate allowed for South Carolina Income Tax up to a maximum allowance of 90%. A 10% residual must be retained for assets which have been depreciated beyond 90% for South Carolina Income Tax.
  • File using your business's Federal Employer Identification Number (FEIN).
  • Make sure you're using your business’s current mailing address. You can easily update your address using MyDORWAY. Log in and select the More tab, then click Manage Names and Addresses on the next page. 
Filing a return for multiple locations using MyDORWAY

MyDORWAY has two options if you need to file a Business Personal Property Tax return for multiple business locations:

Option #1: Manual entry

  • This option allows you to enter each location's information on the standard BPP return. Log in to MyDORWAY, select your BPP account, and click File Return to get started. This option is recommended for five or fewer business locations.

Option #2: Download and upload a CSV File:

  • This option allows you to easily enter each location's information using one Excel file. You will download the SCDOR's Excel template from MyDORWAY, enter the return information, save the template to your computer, and upload the completed template to MyDORWAY. This option is recommended for six or more business locations. Review our instructions page to get started >

Pay

After the SCDOR has processed your return, we will send an assessed value to the county where the business is located. The county will send you a BPP tax notice after September 1 each year. Your payment is due to the county by January 15 of the next year. Send BPP payments to your county, not the SCDOR.

The tax bill is calculated by applying the applicable county millage to the assessed value of the business’s personal property. The SCDOR determines the assessed value by multiplying the net depreciated value of the business personal property by 10.5%. County auditors apply the applicable millage based on the taxing district where a business is located.

File amended returns on MyDORWAY. Amended returns may be filed within three years from the date the original return was filed or due to be filed, whichever is later.

Frequently asked questions

Most taxpayers are required to register for a BPP account when they submit the Business Tax Application and register for their other tax accounts (such as Sales Tax and Withholding Tax) on MyDORWAY.

If you need to register for a BPP account for a location that doesn’t have one, log in and select the More tab. On the next screen, select Business Tax Application, then choose the address of the location that needs a BPP account to get started.

  • When filing your return on MyDORWAY, enter the close date in the appropriate section of the return.
  • If closing a location using the paper form PT-100, enter the close date under Location end date space. If the business is closed, also provide the close date under the Account Status section and choose the box labeled Final.

Quickly and easily update your BPP mailing address on MyDORWAY.

  1. Log in to MyDORWAY and go to the More tab.
  2. Click Manage Names and Addresses.
  3. Go to the Addresses tab and find your BPP account.
  4. Click on the address and select Change this address.
  5. Update the address as necessary and click the Verify Address button.
  6. When all changes are correct, click Submit.

You can't update mailing addresses using the Consolidated Return File.

Need more help?

Check out our BPP tips and tutorials.

Sign Up for MyDORWAY

Register Your Busine​​ss by Applying for a Business Tax Account

Request Account Access for Property Taxes

The MyDORWAY Help page​ has even more resources and information to better serve you.

Mailing address:

South Carolina Department of Revenue | Business Personal Property | Columbia, SC 29214-0301