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

A letter will need to be sent to our office on company letterhead, including 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. This information can be mailed to our office or emailed to our office at manufacturing.propertytax@dor.sc.gov​.

Late Payment penalties are applied by the local county and should be appealed to the County Auditor. ​

Property Assessment Notices are located on your MyDORWAY​ Manufacturing Property Tax account or our office can place another copy in the mail to the mailing address that is on file with our office.

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

Assets that are acquired via a Stock Sale would be reported at historical cost. Assets that are acquired via 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

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 assessmen

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

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) ​.

This is to show the County a comparison between a regular Manufacturing assessment and a fee assessment. 

The Schedule G: 

• Should be mailed to the County Auditor where the property located.
• If no appraised value is available, use gross cost value. 
• Only filed if a schedule S or T is completed on your PT-300 return. ​​

• Schedule A Manufacturing or Mining: Real & Personal - 10.5% 
• Schedule B Non-Contiguous Manufacturing or Mining: Real -6% Personal -10.5& 
• Schedule C Manufacturing Research and Development: Real -6% Personal -10.5% 
• Schedule D Manufacturing Corporate Headquarters Distribution Facility: Real -6% Personal -10.5% 
• Schedule E Leased Utility: Real & Personal -10.5% 
• Schedule F Leased Transportation for Hire: Real & Personal – 9.5% 
• Schedule J Non-Manufacturing Research and Development: Real -6% Personal -10.5% 
• Schedule K Non-Manufacturing Corporate Headquarters Distribution Facility: Real -6% Personal -10.5% 
• Schedule L Manufacturing Warehouse: Real – 6% Personal – 10.5% 
• Schedule S Manufacturing Fee in Lieu: Refer to FILOT Agreement 
• Schedule T Non-Manufacturing Fee in Lieu: Refer to FILOT Agreement
  

• Sign up for MyDORWAY >
• Add Manufacturing to your existing MyDORWAY account >​
• File Manufacturing Property Tax returns on MyDORWAY >

The mailing address should be updated either on the PT-300​ or through MyDORWAY.

A final return must be filed for the location that has been closed and an initial return must be filed for the new location that has been opened. ​

Manufacturing Abatement SC Code Section 12-31-220(A)7 – 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. Property Valuation Exemption (PVE) SC Code Section 12-31-220(B)52 – 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. ​

Contact information can be updated on the PT-300 or through the taxpayer’s Manufacturing Property Tax account on MyDORWAY​.

1. Manufacturing 
2. Mining
3. Industrial Development Projects assessed under "fee in lieu of tax" agreements under SC Code Sections 4-29-67, 4-29-69 and 12-44 
   
4. The following facilities that qualify for an exemption under SC Code Sections 12-37-220B(32) and 12-37-220B(34): 
   
• ​Corporate Headquarters 
• Corporate Office Facilities
• Distribution Facilities 
• Research and Development Facilities

1. Water, Heat, Light and Power 
2. Telephone 
3. Cable Television
4. Sewer 
5. Railway 
6. Private Carline 
7. Airline 
8. Pipeline
   

​Indicate your account closure on your final tax return by selecting Close Account, Business Permanently Closed, Final, or something similar.​

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.​​