Georgetown County Auditor: Hazard-Duty Tax Extension and the DOR Veteran Exemption
Georgetown County extends the due date of property taxes for a service member on active duty, Guard included, in or near a hazard duty zone until 180 days after leaving it and waives the penalties and interest (Code section 16-2, applied through the Auditor); the Auditor's page sends the 100% disabled veteran's exemption to the Department of Revenue, which tells the county once it is granted.
Also called: tax extension, hazard duty zone, combat zone, 180 days, penalties waived, section 16-2, Auditor, SCRA, LES, PT-401, Kenneth Baker, 843-545-3021, SCDOR, 12-37-220, Georgetown, Andrews, Pawleys Island, Murrells Inlet, Garden City, Litchfield, Plantersville, Pleasant Hill, DeBordieu.
The county's extension. Section 16-2 of the Code of Ordinances (Ordinance 2005-43, September 19, 2005): the Council exercises its State authority "to extend the date for payment of personal property and real estate taxes, due to the County for Georgetown, South Carolina, for persons on active duty and serving within the United States Armed Forces or National Guard in or near a hazard duty zone, for a period of up to one hundred eighty (180) days after they leave the combat area and to waive any penalties and interest due as a result of the extension. The application process for this extension shall be determined by the Office of the Georgetown County Auditor, and the auditor shall insure that all requests are consistent with current regulations as established by the United States Internal Revenue Service." The county publishes no form; ask the Auditor, with the orders.
The Auditor's page. Under the Servicemembers Civil Relief Act, personal property is taxed only where a service member is domiciled; "A current LES (Leave and Earnings Statement) is required to be provided to the Auditor's office for verification." And under "Department of Revenue Exemptions": "100% Service connect disability from Veterans Affairs. You must apply through the South Carolina Dept. of Revenue (SCDOR); once they have granted the exemption, they will notify the county Assessor and Auditor", citing S.C. Code 12-37-220 and the DOR's Exempt Property section, 803-898-5700. The statute's test is broader than the page's words (see the South Carolina entry), and in Georgetown the same exemption also takes the home off the stormwater fee (see the stormwater entry).
Where. The Auditor (Kenneth Baker), 129 Screven Street, Georgetown, SC 29440 (mail: P.O. Box 421270, Georgetown, SC 29442); 843-545-3021; Monday to Friday 8:30 a.m. to 5 p.m.
Thresholds
Thresholds for Georgetown County Auditor: Hazard-Duty Tax Extension and the DOR Veteran Exemption
Gate
Rule
Service members in or near a hazard duty zone; veterans with a DOR exemption
The extension needs active duty in or near a hazard duty zone, not a rating; the exemption is the State's.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.