Intro
Welcome to our Tax Payer Services web page. Several departments contribute to the tax process in Horry County including the Assessor's Office, Auditor's Office and Treasurer's Office. These offices have worked together to create this webpage so Horry County citizens and businesses have a central location for all tax related questions, forms, etc.
Personal Property PT-100
The Horry County Auditor's Office is responsible for the collection and processing of Personal Property Returns (Form PT-100). If you owned a property in Horry County on December 31st of the prior year and this was not your legal residence, you are required to complete and submit a Personal Property Return. You may complete the form online by choosing the correct link below.
Resources
- Inventory of Personal Property Form
- PT-100 Personal Property Return
Legal Residence
The South Carolina General Assembly has passed two new Amendments regarding legal residence. Find out more about how these changes may affect your Legal Residence Qualification.
Resources
- Legal Residence Instructions
- Application - Online
- Full Legislative Bill
- Brief Legislative Bill
- Changes Affecting Legal Residence
Homestead Exemption
The SC Homestead Tax-Exemption Program is for homeowners who are age 65 or older, and/or totally disabled, and/or totally blind as of December 31 preceding the tax year of the exemption. The program exempts up to $50,000 of the value of the home. The homeowner must have been a legal resident of South Carolina for at least one year, on or before December 31 of the year prior to the exemption, and have been approved for the 4 percent primary residence assessment ratio. To receive the exemption, the homeowner must file an application with the County Auditor. Proof of eligibility is required. You must have a driver’s license if applying due to age and certification from a state or federal agency (that has the authority to make the certification) if applying because of disability. If applying for blindness a letter from the optometrist.
Resources
Undelivered and Unclaimed
Use this page to search our database of returned tax assessments. After locating your record, please click the "Update Address" link on the far right column to provide us with an accurate address to ensure proper delivery in future years.
Use this page to search our database of returned tax notices. After locating your record, please click the "Update Address" link on the far right column to provide us with an accurate address to ensure proper delivery in future years.
To see if you have unclaimed funds, search our refund database by entering your last name or first name in the textbox below. Fill out the REQUEST FOR UNCLAIMED TAX REFUNDSand mail it to:
Horry County Treasurer
Unclaimed Funds
PO Box 1237
Conway, SC 29528
along with a copy of your driver's license or equivalent form of ID. If unclaimed funds are in a business name, you will need to provide a copy of your business license.
Notice:Refunds cannot be claimed by third party representatives on behalf of taxpayers, taxpayers must claim their funds directly.Names cannot be changed and checks cannot be split.Please allow up to 3-4 weeks upon receiving your completed form to get your funds back to you. Requests will not be processed without a valid form of ID.
To see if you have unclaimed funds, search our refund database by entering your last name or first name in the textbox below. Fill out the REQUEST FOR UNCLAIMED STORMWATER REFUNDSand mail it to:
Horry County Stormwater
Unclaimed Funds
4401 PRIVETTS ROAD
Conway, SC 29526
along with a copy of your driver's license or equivalent form of ID. If unclaimed funds are in a business name, you will need to provide a copy of your business license.
Notice:Refunds cannot be claimed by third party representatives on behalf of taxpayers, taxpayers must claim their funds directly. Names cannot be changed and checks cannot be split. Please allow up to 3-4 weeks upon receiving your completed form to get your funds back to you. Requests will not be processed without a valid form of ID.
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Assessable Transfer of Interest (ATI)
Some properties are reappraised each tax year pursuant to Section 12-37-3140 of the SC Code of Laws.Section 12-37-3140 states, "For property tax years beginning after 2006 the fair market value of real property is its fair market value applicable for December thirty-first of the year in which an assessable transfer of interest (ATI) has occurred.""An assessable transfer of interest (ATI) means a transfer of an existing interest in real property that subjects the real property to appraisal. For purposes of this definition, an existing interest in real property includes life estate interests."For further information regarding when a transfer of interest is considered an assessable transfer of interest (ATI), download "ARTICLE 25".
Resources
- Article25
- Agriculture Act
Tax Payments & Receipts
- If delinquent taxes are owed, current bills cannot be accepted online or by phone.
- Please view the Delinquent Cost added for 2021 Taxes for detailed schedule of Delinquent Tax fees.
- Convenience Feeswill apply when paying online or pay by phone.
- Online: E-Check is Free. If using a credit/debit card there is a fee of 2.35% by the payment processor. Payments cannot be processed using the Safari browser. Chrome and Edge are recommended. (Visa, MasterCard and Discover are accepted)
- By Phone:You canonly paywith a credit/debit card and there is a 2.35% fee.
- In office:A credit card is a 2.35% fee. A debit card is a $3.95 flat charge.
- Horry County does not receive any portion of the above fees.
- The SC Department of Motor Vehicles will not accept the receipts generated from online payments. You will need to get an original receipt generated in the Treasurer’s office.
