The Soldiers and Sailors Relief Act exempts military personnel, whose HOME OF RECORD is somewhere other than the State of South Carolina, from paying Darlington County Personal Property Taxes, if the following provisions are met:
- You are a military person stationed in Darlington County.
- Your HOME OF RECORD is somewhere other than the State of South Carolina.
On registering your vehicle or other personal property in Darlington County, you provide a current (PERIOD COVERED IS CURRENT OR TWO MONTHS PRIOR) LES or an Affidavit of Domicile (obtained from your Joint Legal Office) to the Darlington County Auditor.
A title, bill of sale or current registration from another state must be presented at the office of the Auditor along with an ORIGINAL Affidavit of domicile or a photocopy registered in Darlington County for that particular calendar year. An LES is good for the current month up to two months prior to the current month.
The personal property (vehicles, watercraft items or a mobile home used as a residence) must be singularly titled in the name of the military person in order to qualify for a 100% exemption or must be housed aboard a military installation. If the property status is not aboard a military installation and is titled in the names of people in addition to the military person, then the property would be subject to half of the taxes normally due on said property. Additionally, personal property titled to a lease company would be subject to all taxes, as the military person does not legally own the property.
Someone acting on behalf of the military person must make in person or application for military exemption on personal property.
EXEMPTION SLIPS WILL NOT BE MAILED !!!!