Campers and Motor Homes

Primary or Secondary Residence

Under South Carolina law, certain personal properties may qualify as a secondary residence for ad valorem property taxation purposes.

  • This classification allows the owner to pay taxes at the 6% assessment ratio.
  • A motor home or trailer used for camping and recreational travel, which is pulled by a motor vehicle and has interest paid on its indebtedness that is deductible under the Internal Revenue Code, may be recognized as a qualified second residence.

You’ll need to complete a Secondary Residence Application for personal property through the Auditor’s Office.

For additional information, contact the Auditor’s Office at 803-576-2600.