Watercrafts include boats and outboard motors that are registered with the South Carolina Department of Natural Resources (SCDNR). State law provides that watercrafts be taxed at 10.5%. However, Beaufort County Ordinance 2008/39 allows for watercrafts to be taxed at 6%. Due to this county ordinance, even watercrafts used for business purposes are taxed at 6%.
The fair market value of watercrafts is based on information provided by nationally recognized sources approved by the South Carolina Department of Revenue (SCDOR), and these accounts are billed on an annual basis 12 months in advance based on the purchase date. For example, if you purchase a watercraft in March 2025, you will be billed from March 2025 to March 2026. You will not pay personal property taxes again until you receive your renewal watercraft bill in 2026, which will cover taxes from March 2026 to March 2027.
For a rough estimate on your watercraft taxes, please visit our "Tax Calculator" page.
In addition to being charged personal property taxes annually, accounts for boats include a $10 renewal fee from SCDNR to renew the boat registration. Outboard motors are taxed annually, but they are not charged this extra DNR fee. The values for watercraft accounts depreciate each year until they reach a minimum value, wherein they become tax exempt. When a watercraft becomes tax exempt due to its value, no further tax bills are created. Boats will still be charged the $10 registration renewal fee directly from DNR, however.
If the value of your watercraft seems too high, you may contact the Auditor’s office to determine if the appraised value of your watercraft on your tax bill is correct. If the value is correct, you may further dispute the appraisal of your tax bill by submitting a "Watercraft/Motor Assessment Appeal Form" to the Auditor for review. Please see the article "Appealing the value of a Watercraft renewal tax bill" for more information.
SCDNR has benefits in place for disabled citizens who have been residents of South Carolina for at least 365 days and receive disability benefits from specific agencies. For more information, please contact SCDNR Columbia Boat Titling & Licensing Office at 803-734-3833 or visit their web page here: Disability License Information
For active duty military members that are stationed in South Carolina and claim their home of record in a different state, there are exemption benefits available for watercrafts. Please see one of the following articles for more information:
Active duty military exemption benefits for first-time Watercraft registration
Active duty military exemptions available for Watercraft renewals
Active duty military exemptions available for 120 Days Watercraft bills
Active duty military requesting a refund on paid Watercraft taxes
For disabled veterans, SCDNR has benefits in place that apply to those who have been residents of South Carolina for at least 365 days and receive disability benefits from specific agencies, to include the US Department of Veterans Affairs. For more information, please contact SCDNR Columbia Boat Titling & Licensing Office at 803-734-3833 or visit their web page here: Disability License Information