What property is included in the Active Duty Military Exemption and how do I apply?
If your home of record is not South Carolina, you do not have to pay personal property taxes on property which you own while permanently stationed in this state. This exemption does not include county taxes on real property. The exemption covers motor vehicles (including trucks), campers, motor homes, boats and outboard motors, personal recreational watercraft (like wave-runners and jet-skis), aircraft and mobile homes (occupied by the owner). The property must be singularly titled in the name of the military service member in order to qualify for a 100% exemption. If there is a non military co-owner, only 50% of the exemption will be applied. In order for your mobile home to be qualified, it must be the service member’s primary residence. To obtain the exemption, the service member must submit their latest Leave & Earnings Statement and a copy of their Military ID to the County Auditor Office. The exemption is valid for only one year, so you will need to reapply every year.
Related Questions
- As an active duty member of the military will I be taxed for personal property in Wise County if I maintain a legal domicile in a state other than Virginia?
- If an employee is recalled to active military duty, will they still be included in the pay pool? How will they be evaluated and rewarded?
- What property is included in the Active Duty Military Exemption and how do I apply?
