Assessment Ratio by property type

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Primary Residence, owner occupied 4.0%
Secondary Residence 6.0%
Other Real Property 6.0%
Commercial Real Property 6.0%
Agricultural Real, privately owned 4.0%
Agricultural Real, corporate owned 6.0%
Rental Personal Property 10.5%
Aircraft 6.0%
Business Personal Property 10.5%
Signs 10.5%
Manufacturing, real and personal 10.5%
Railroads, Airlines, Pipelines, real and personal 9.5%
Utilities, real and personal 10.5%
Vehicle, personal 6.0%
Vehicle, personal, medium/heavy duty* 10.5%
Vehicle, titled to business 10.5%
Camper/Travel Trailer** 10.5%
Motor Home/Recreational Vehicle (RV)** 10.5%
Other Trailers (Cargo, Utility, etc.) 10.5%
Watercrafts*** 6.0%
Documented Vessels*** 6.0%


*Vehicles personally owned may be categorized as medium/heavy duty and taxed at 10.5% if the Net Vehicle Weight is in excess of 9,000 pounds, and/or Gross Vehicle Weight (GVW) is in excess of 11,000 pounds.

**May qualify as a secondary residence (6%). Must meet IRS rules as Qualified Home (Publication 936) for secondary residence. Secondary residence may be requested by filling out an Affidavit for Qualification of Motor Home Residence Status form through the County Auditor’s office on or before the due date of the tax bill.

***Personal property such as boats and outboard motors are normally taxed at 10.5% per the South Carolina Constitution, Article X, Section 1(8)(A). However, Beaufort County Ordinance 2008/39 allows watercrafts to be taxed at 6%, whether personally or corporate owned.

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