Personal Property (Boat/motor) Proration Form

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PERSONAL PROPERTY PRORATION FORM
S.C. Code Ann. Section 12-37-735 provides for the proration of property taxes, but only if the transferor [seller] and
transferee [buyer] agree, when personal property, required to be titled by a state or federal agency [boats, motors,
airplanes, helicopters, etc.], but not including motor vehicles taxed pursuant to Article 21 of Chapter 37 and not
including units of manufactured housing, is transferred. Understanding Section 12-37-735, we, the undersigned,
agree to the following:
I, (print)_____________________, the transferor [seller], domiciled at (street address, city, county, state)
___________________________________________________________ assume personal liability for those ad
valorem property taxes due as of the transfer [sale] date, (month, day, year) ________
, on the following Personal
Property, understanding that if the transfer date is not the first day of the month, the liability for property taxes on
this property extends to the first day of the next month.
DESCRIPTION OF WATERCRAFT
Registration No . SC _____________ Hull ID No .____________________ Title No .____________________
Make _________________ Model _____________ Year _______ Length __________ Const ______________
DESCRIPTION OF OUTBOARD MOTOR
Title Number _________________ Serial Number _________________________ Make _________________
Year __________ Horsepower ___________ Model Number ____________________
DESCRIPTION OF AIRCRAFT/HELICOPTERS
Make ______________ Year _________ Model ___________ Serial Number __________________________
SITUS (Situs [location] of the Property Immediately Prior to Transfer)
(City, County, State) ______________________________________________________________
I, (print) ________________________, the transferee [buyer] of the personal property described above, domiciled at
(street address, city, county, state) _______________________________________________
_________ agree that I am personally liable for the personal property taxes on this property which accrue beginning
with the transfer date, recorded above, or if the transfer date is not the first day of the month, the property taxes
accruing as of the first day of the month subsequent to the transfer day. With the filing of this document with the
county auditor, any lien on the above-described property for the payment of property taxes is enforceable only for
the collection of the taxes due from me.
We, the undersigned, acknowledge that this document is binding only if this document is filed by the transferor with
the county auditor before the first penalty date for the payment of property taxes, The county auditor with whom this
document must be filed is that auditor of the county where the transferor’s domicile is located, or if the transferor is a
nonresident of the State of South Carolina, the county of the situs of the personal property described above,
_________________________________
__________________________________
TRANSFEROR (Signature)
TRANSFEREE (Signature)
Both Transferor and Transferee must fill out and sign the above in order to prorate the tax notice.
Acknowledgment of Receipt:
 
County Auditor’s Printed Name________________________ Signature__________________________ Date_________

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