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Q:

What exemptions are available to taxpayers?

A:

Owner Occupied Residential Assessment 4%. http://www.spartanburgcounty.org/govt/depts/asr/docs/SpecAssmntApp.doc
Agricultural Land Use Assessment
http://www.spartanburgcounty.org/govt/depts/asr/docs/SpecAssmntApp.doc
Homestead Exemption (Age or disability requirement) http://www.spartanburgcounty.org/govt/depts/aud/HmstdTaxExmp.htm

 

 

 

SC Tax Exemption

Non-Profits MUST APPLY FOR EXEMPTION on Form PT-401 to the S.C. Department of Revenue, Property Division, Columbia, SC 29314-0303

When determining if an individual/organization qualifies for an exemption on real property, there are two criteria that must be met. DOR must verify that the property is owned as of December 31st of the previous year and we must verify the effective date of disability of the individual requesting the exemption is also as of December 31st of the previous year in order to qualify for the exemption.

Exempt Property FAQ’s
http://www.sctax.org/Tax+Information/Property+Tax/Exempt+Property+FAQs.htm

Sec. 66-5. - Service charge on residential properties levied; lien.

An annual landfill service charge is hereby levied upon all residential properties, including mobile home and farm residences, in the county. The service charge shall be levied on individual residential units located in apartments and duplexes and on individual mobile home parking spaces located in mobile home parks. The service charge shall be added to the annual tax bill of the owners of such residential properties and collected at the same time and subject to the same provisions as county taxes. Unpaid service charges shall constitute a lien against the property charged, superior to all other liens and encumbrances except only the lien for property taxes, and such unpaid service charges shall accrue interest and penalties as provided for property taxes. The method provided in this section for the enforcement of the collection of past due service charges shall not be the exclusive method of enforcing such collections, and the council may enforce the collection of any service charge in any other lawful manner.
The ordinance above refers to the county’s residential landfill fee enacted in 1980.  There is no provision for properties that qualify for a tax exemption under the State Code of Laws (Section 12-37-220) to be excluded from the fee.  The municipal fees may also be included on exempt properties, so they would be receiving a bill for a fee on an otherwise tax exempt property. This depends on what the municipality provided us on their fee list. 


 

1.

Church organizations qualify for exemption from date of purchase.

2.

Individuals qualify for exemptions for property owned if; disabled veteran, paraplegic, hemiplegic, quadriplegic or surviving spouse of.

 

 

PT-401 Application:

 

http://www.sctax.org/NR/rdonlyres/122AD2DD-BD0D-445F-B89C-1F92C3ED8848/0/pt401.PDF

PT-401 instructions:
http://www.sctax.org/NR/rdonlyres/45F85620-1BCA-4FCD-999D-EA70D4AC6037/0/PT401I_02152012.pdf

 

 

 

 

 

 

Q:

Church received tax notice. Should churches be automatically exempt of taxes?

A:

Separate applications for exemption must be filed for each parcel of real estate. If a church changes its name, or acquires additional property, a new application is required. Once certified by the SC Department of Revenue, taxes will be exempted and prorated from date of transfer if applicable. http://www.sctax.org/NR/rdonlyres/122AD2Dd-BD0D-445F-B89C-1F92C3ED8848/0/pt401.PDF

 

Q:

I applied for an exemption. Not shown on my tax notice.

A:

Call Clerical department at 864-596-3251.