What is Personal Property?
In South Carolina, personal property encompasses motor vehicles, recreational vehicles, aircraft and watercraft (including boats, motors, and personal recreational vehicles like wave runners and jet skis, etc.). Personal property tax also applies to equipment, furniture, fixtures and machinery primarily used by businesses.
Personal property consists of: boats, boat motors, jet skis, mobile homes (not meeting the real property requirements), aircraft (includes airplanes, helicopters, hot air balloons and gliders), and all unlicensed (untagged) automobiles, race cars, trucks, trailers, campers, motor homes and motorcycles.
