Watercraft

Property taxes on watercraft in South Carolina are due throughout the year and must be paid before registration can be renewed.

Taxes are calculated using 10.5% of the retail value, multiplied by the millage rate for your tax district.

If you purchased a previously registered watercraft in SC:

You’ll need to submit a copy of the title or bill of sale along with your photo ID to the Auditor’s Office to have a tax bill created.

If you’re moving into South Carolina or purchased a new watercraft:

You’ll need to register the watercraft with the South Carolina Department of Natural Resources before taxes can be assessed.

For additional information, please contact the Auditor’s Office at 803-576-2615.

Primary or Secondary Residence

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

• Some watercraft may qualify under this provision.
• This classification allows the owner to pay taxes at the 6% assessment ratio.

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

• Boat Application(PDF, 247KB)

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