All aircraft housed in South Carolina are subject to property tax. The FAA registered address is used to determine the county in which an aircraft is subject to tax.

The assessment ratio on aircraft in Greenville County is 4%. South Carolina state law allows the individual county governments to set the assessment ratio for aircraft in a range from 4% - 10.5%. The Greenville County Council voted in 2007 to set the assessment ratio at 4%.

Aircraft taxes are based on ownership December 31 of the preceding year. Whoever owned the aircraft on December 31, preceding the tax year in question, is responsible for the taxes for that entire year. If the aircraft is sold, prior to December 31 of the preceding year, a bill of sale must be provided to the Auditor’s Office in order to remove the tax bill.

For any additional questions contact the Auditor’s Office at 864.467.7040.