Instructions For Form Pt-401-I - Tax Exemption Application (Page 2 of 2) in pdf

SC CODE

SECTION

12-37-220

EXPLANATION

(B) 3

Two personal motor vehicles owned by or leased to a disabled veteran, if vehicle carries special tags issued by the South

Carolina Highway Department or in lieu of such license, attach a copy of a certificate from the Local County Service Officer

or from the Veterans Administration certifying 100% total and permanent disability (service-connected). (Surviving spouse

not entitled to the exemption.)

(B) 4*

Nonprofit organization involved in the following: water supply; sewage disposal; or a combination of both.

(B) 5*

American Legion, The Veterans of Foreign Wars, The Spanish American Veterans, The Disabled American Veterans and

Fleet Reserve Association, as chartered by the United States Congress.

(B) 6

Young Women's Christian Association, Young Men's Christian Association or the Salvation Army.

(B) 7

The Boy Scouts or the Girl Scouts.

(B) 8

Palmetto Junior Homemakers, the New Homemakers of South Carolina, the South Carolina Association of Future Farmers

of America and the New Farmers of South Carolina.

(B) 11*

Nonprofit housing organizations authorized by the Federal Housing Act of 1959 devoted exclusively to providing below-cost

housing for the aged and/or for handicapped persons.

(B) 12*

Fraternal society, corporation or association, when its property is used primarily for meetings and the conduct of its

business.

(B) 16(a)* Religious, charitable, eleemosynary, educational or literary society, corporation or other association, when property is used

primarily for its meetings and the conduct of its business.

(B) 16(B)* Property owned by religious, charitable or eleemosynary society, corporation, or other association, if property is acquired to

construct or renovate a residential structure for sale to economically disadvantaged persons. The exemption shall not

exceed 50 acres per county. Also, the sale cannot be for profit.

(B) 18

Real property leased on a nonprofit basis to a state agency, county, municipality or other political subdivision used for

general public purposes. Exemption does not apply to property used for office space or warehousing.

(B) 19

Volunteer Fire Departments and Rescue Squads when property is used exclusively for that purpose.

(B) 20*

Nonprofit museums used exclusively for such purpose.

(B) 21

All property leased to and operated by the South Carolina Public Service Authority for generation or transmission of electric

power.

(B) 22*

All community owned recreation facilities open to the public and operated on a nonprofit basis.

(B) 24*

Property of nonprofit or eleemosynary community theatre companies, symphony orchestras, county and community art

councils and other such companies, which is used exclusively for promotion of the "arts".

(B) 26

Two personal motor vehicles owned or leased by recipients of the Medal of Honor. Statement from Veteran's Administration

or Veteran's Affairs Officer must accompany the application indicating that you are a recipient of the Medal of Honor.

(B) 27

Two personal motor vehicles owned by or leased to persons required to use wheelchairs. Doctor's statement certifying

required use of wheelchair must accompany application.

(B) 28

All carnival equipment owned, leased, or used by a foreign corporation or other nonresident of this state, not physically

present in this state for more than six months of the tax year, and having paid an ad valorem tax in at least one other state.

(B) 29

Two personal motor vehicles owned or leased by a Prisoner of War. Surviving spouse also qualifies for exemption, if not

remarried. Statement from Veteran's Administration or Veteran's Affairs Officer must accompany the application indicating

that you are a Prisoner of War.

(B) 31

All property of churches which extends beyond the premises actually occupied by the church if no profit or benefit from any

operation inures to any private stockholder or individual or no income producing ventures are located on the property.

(B) 37

One personal vehicle owned or leased by a legal guardian of a minor who is blind or required to use a wheelchair when the

vehicle is used to transport the minor. Provide physician statement certifying the minor is blind or required to use a

wheelchair. Copy of original birth certificate or documentation of legal guardianship must accompany application.

If the initial application is accepted and the exemption is granted, you are not required to file a subsequent application, unless there is

a change in the property reported on the initial application or unless requesting an exemption for property not included on

prior applications.

PLEASE NOTE: APPLICANT WILL BE NOTIFIED IN WRITING IF REQUEST FOR EXEMPTION IS DENIED

Instructions For Form Pt-401-I - Tax Exemption Application Page 2

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