Under South Carolina law you are required to pay a Personal Property tax on your vehicle
before you can obtain a South Carolina license plate. Property taxes must be paid annually in
order to obtain a valid renewal decal.
Property tax is based on the retail value and the taxing district in which you reside. Privately
owned passenger vehicles are assessed at a ratio of 7.50% of its market value. This rate will
continue to decrease .75% each year until the rate is at 6.0%. All medium and Heavy Duty
trucks and businesses are assessed at a ratio of 10.5% of its market value.
When moving from another state into South Carolina each vehicle is required to be
registered within a period of 30 days. In South Carolina, taxes on your vehicle are paid
a year in advance.
If you would like to transfer a license plate, the car must be in the same name or you
must obtain a new license plate.
If your vehicle has High Mileage you may qualify according to the High Mileage Chart
as published by the South Carolina Department Of Revenue. According to State law
you can only apply for High Mileage before or on the tax due date. All medium and
Heavy Duty trucks do not qualify for the High Mileage Discount.
Your assessment is based on guides provided by the South Carolina Department of
If you move out of state prior to the vehicle expiration date, South Carolina Law allows
for a Pro-rated refund on the taxes paid. (Tag and registration must be surrendered to
the Division of Motor Vehicles. In order to request a pro-rated property tax refund the
receipt received from the Division of Motor Vehicles must be submitted to the County
Auditor along with a copy of the new state registration.)
If you sell your vehicle prior to the expiration date, South Carolina Law allows for a Pro-
rated refund on taxes paid. (Tag and registration must be surrendered to the Division of
Motor Vehicles. In order to request a pro-rated property tax refund the receipt from the
Division of Motor Vehicles must be submitted to the County Auditor along with the
name and address of the new owner as well as the date the vehicle was sold.)
For first-time registrations ONLY, you can complete and submit an
Application for Vehicle Tax Notice.