scscia on facebook | south carolina spinal cord injury association on twitter | sc spinal cord injury association (SCSCIA) on instagram

Property Tax on Vehicles

PROPERTY TAX ON VEHICLES
1. Up to two personal motor vehicles owned or leased by person who uses a
wheelchair are exempt from property tax. The vehicles may be owned solely or
jointly. SC Code Ann. Section 12-37-220 (B)(27)

2. One personal motor vehicle owned or leased by guardian of a child who is
blind or uses a wheelchair is exempt from property tax if the vehicle is used to
transport the child. SC Code Ann. Section 12-37-220 (B)(37)

3. Up to two private passenger vehicles owned or leased by a disabled veteran
who has special license tags or a certificate showing total and permanent
disability is exempt from property tax. The exemption extends for one vehicle
owned by a surviving spouse. SC Code Ann. Section 12-37-220 (B)(3)

NOTE: The SC Department of Revenue makes all decisions about exemptions for
property tax on motor vehicles. The application form is at:
https://dor.sc.gov/tax/exempt-property (If you are asked for a user
name/password, simply press “cancel” to get to the website). When completed,
the form may be mailed, or sent by fax or e-mail to the SC Department of
Revenue. You may also ask for help from your county Auditor’s Office.