Boats and Watercraft
As of January 1, 2020, boats, boat motors and watercraft will be paid for the year for which the registration is to be issued. You should receive a tax notice once a year during the month the registration is due.New boats are handled different. We recommend you go to DNR’s website for more information on the registration of your boat, boat motor and watercraft at:
- Contact them at SCDNR Boating Section at 803-734-3447.
- Online: https://dnrlicensing.sc.gov/dnrlicensingsales/salescategories.aspx
- By Mail: http://www.dnr.sc.gov/boating/Titling_and_Registration/docs/boatrenewal.pdf
SECTION 12‑37‑3200. Tax year for boats, boat motors, and watercraft.
The tax year for boats, boat motors, and watercraft subject to property tax pursuant to Section 12‑37‑714 begins with the last day of the month in which a certificate of number required by Section 50‑23‑370 is issued and ends on the last day of the month in which the certificate of number expires or is due to expire. No certificate of number may be issued for a boat, boat motor, or watercraft until the ad valorem tax is paid for the year for which the registration is to be issued. All ad valorem taxes on a boat, boat motor, or watercraft are due and payable one hundred twenty days from the date of purchase.HISTORY: 2018 Act No. 223 (H.4715), Section 8, effective January 1, 2020.