Manufacturing Property Tax applies to all real and/or personal property owned, used or leased by Manufacturers, Mining Companies or Industrial Development Projects. Also, the Manufacturing Property Tax applies to all real and/or personal property used by or leased to utility and transportation for hire companies. This includes water, heat, light and power, telephone, cable television, sewer, railway, private carline, airline and pipeline companies.

All manufacturing property must be annually reported on a return to the South Carolina Department of Revenue (SCDOR). The SCDOR requires a business to annually report no later than four months following the close of the business’s fiscal year. Property tax bills are prepared by the Auditor’s Office based on the SCDOR certifications.

All documents for filing annual manufacturing property tax returns are available at the South Carolina Department of Revenue (SCDOR).