Form PT-401O, Property Tax Exemption Application for Organizations – South Carolina

Form PT-401O, Property Tax Exemption Application for Organizations, is the South Carolina Department of Revenue (SCDOR) application through which an organization requests a property tax exemption; the version revised 5/31/2022 directs filing to the MyDORWAY portal instead of paper.

The PDF's own text states that SCDOR no longer accepts paper copies of the application. Organizations are required to apply with SCDOR's free online tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. With a MyDORWAY account you can view and check the status of your application and view approval letters.

The notice also describes how approved exemptions behave. Once approved, an exemption is ongoing unless there is a change in status or property ownership. If your mailing address changes, you update it on MyDORWAY and apply for a new Property Tax Exemption.

The Anderson County Auditor's page, where the PDF is posted, lists the Homestead and Veterans' Exemptions among the exemptions the Auditor's Office administers, and states that applications for SC DOR exemptions must be sent to the Department of Revenue. Form PT-401O belongs to the second group: it is an SCDOR application for organizations, not a county-administered exemption. SCDOR explains exempt property in general at dor.sc.gov/tax/exempt-property.

Organizations that want a property tax exemption in South Carolina use this application. The PDF states that organizations are now required to apply through the MyDORWAY online tax portal; paper copies are no longer accepted by SCDOR.

How the notice treats different applicants:

• Organizations that already manage South Carolina tax accounts on MyDORWAY: log in and request the exemption from the account.
• Organizations that have never created a MyDORWAY account: you can sign up at dor.sc.gov/MyDORWAY-signup, or apply without an account by selecting Request Property Exemption at MyDORWAY.dor.sc.gov. Without an account you cannot view approval letters.
• Organizations with an approved exemption: you do not apply again unless there is a change in status or property ownership, or your mailing address changes.

Individuals seeking exemptions such as the Homestead Exemption should note that the Anderson County Auditor's page describes those as separate programs applied for at the County Auditor's Office; Form PT-401O is for organizations.

Apply when your organization needs a property tax exemption, or when an existing exemption has to be replaced. The PDF prints no filing deadline or due date. It does state that an approved exemption is ongoing unless there is a change in status or property ownership. If your mailing address changes, update it on MyDORWAY and apply for a new Property Tax Exemption. The notice gives no processing time; you can check the status of your application in MyDORWAY.

The only channel the PDF gives is the SCDOR online portal, MyDORWAY. Paper copies are no longer accepted by SCDOR.

• Online with an existing account: log in at MyDORWAY.dor.sc.gov, click the More tab, then select Request Property Exemption.
• Online with a new account: sign up at dor.sc.gov/MyDORWAY-signup. You need your FEIN, SSN, or South Carolina ID (SID), your file number, and one item from your last return: the payment amount, the refund amount or the amount entered on line 1.
• Online without an account: go to MyDORWAY.dor.sc.gov and select Request Property Exemption. You will not be able to view approval letters without creating an account and logging in.

For questions about the exemption, email [email protected]. For help creating a MyDORWAY account, call 1-844-898-8542 or email [email protected]; tutorials are at dor.sc.gov/MyDORWAY. FillingPDF does not file or transmit this application; submission follows the MyDORWAY channel above.