The Military Exemption Application is the form the Charleston County Auditor uses to exempt personal property of active-duty service members from personal property taxes under the Soldiers & Sailors Civil Relief Act of 1940. It is one of the Charleston County property tax forms, and it applies only to personal property such as vehicles, campers, watercraft, aircraft and mobile homes. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at the official link below, and the signed application is mailed to the Auditor.
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What is Military Exemption Application – Charleston County, SC?
The Military Exemption Application is the Charleston County Auditor's form that active-duty U.S. Armed Forces members stationed in South Carolina use to claim exemption from personal property taxes on a vehicle, camper, watercraft, aircraft or mobile home.
The form rests on Section D, Personal Property Taxes, of the Soldiers & Sailors Civil Relief Act of 1940. Its printed explanation says the "tax day" varies from state to state, so a service member's personal property could be present for tax purposes in several taxing jurisdictions in the same year. To protect you, the Act prohibits any state except that of your domicile from taxing your personal property.
The application has three items:
- Item I, Certification: your name, duty station, and your legal residence on December 31 of the year.
- Item II, Description of Personal Property: make, year, VIN and registration expiration date, plus a watercraft or mobile home number when one applies.
- Item III, Annual Application: your signed certification, sworn before an officer.
The form covers personal property only. It states that the Act does not relieve your spouse or dependents from paying the tax on their personal property to the state where they reside. The footer prints the form code CCAUD-8/2000.
Who needs to file Military Exemption Application – Charleston County, SC?
Members of the U.S. Armed Forces on active duty who, under military orders, are assigned to active duty in the State of South Carolina, and who want exemption from personal property taxes in Charleston County, use this application.
Conditions printed on the form:
- All personal property claimed must be registered in the name of the military applicant.
- If the property is titled in the names of other people in addition to the military person, it qualifies for only 50% of the exemption.
- The form must be verified and signed by your commanding officer. If you are transient and have a current LES (Leave and Earnings Statement), a commissioned officer attached to the legal office may verify and sign instead.
Exclusions: the form says the Act does not relieve your spouse or dependents from paying the tax on their personal property to the state where they reside. It addresses personal property only, and it does not describe any other tax or exemption.
When to file Military Exemption Application – Charleston County, SC
File the application each year you are on active duty in South Carolina and wish to claim exemption from personal property taxes; the form states that it must be filed annually. The form prints no calendar due date, so confirm any filing cut-off with the Charleston County Auditor.
Item I asks for your legal residence on December 31 of a year you fill in, so have that date and address ready. The Auditor considers the application only when all the questions are answered and the information has been reviewed. Attach the tax bill(s) for the property at the time you send it, because the form says you must attach them.
Documents you need
- Tax bill(s) for each item of property on which exemption is claimed; the form says you must attach them.
- A current LES (Leave and Earnings Statement), only if you are transient and a commissioned officer attached to the legal office verifies the form instead of your commanding officer.
- Information from your LES for the state of your legal residence, which Item I asks you to write on the form.
How to fill out Military Exemption Application – Charleston County, SC
Print or type the information
The form says to print or type the required information. Have your tax bill(s), vehicle details and LES at hand before you start.
Enter your name and duty station
Item I (1): print your full name and enter your duty station in South Carolina, where you are assigned active duty under military orders.
State your legal residence
Item I (2): enter your legal residence on December 31 of the year, and the state of legal residence as shown on your Leave and Earnings Statement.
Describe the property claimed
Item II (1): enter the make, year, VIN and registration expiration date of the vehicle, camper, watercraft, aircraft or mobile home. The property must be registered in your name.
Add watercraft or mobile home numbers
Item II (2): for a watercraft, enter the S.C. Dept. of Natural Resources Registration No. Item II (3): for a mobile home, enter the Charleston County Mobile Home Decal No.
Sign as the applicant
In Item III, sign as the applicant and enter your rank and service number under the certification that the information is correct.
Complete the sworn statement
Fill in the day, month and year on the "Sworn to before me" line, as the form provides.
Get the officer's verification
Your commanding officer signs and enters rank, service number and phone number. If you are transient with a current LES, a commissioned officer of the legal office signs instead.
Review, attach and download the PDF
Check that every question is answered, then download or print the completed PDF from FillingPDF, attach the tax bill(s) and mail the package as described under How to submit.
How to submit Military Exemption Application – Charleston County, SC
The form names one channel: return the application by mail to the Charleston County Auditor.
- By mail: Charleston County Auditor, P. O. Box 614, Charleston, SC 29402-0614.
Before mailing, make sure that:
- every question is answered, since the application is considered only on that basis;
- the application is signed by you and signed by your commanding officer, or by a commissioned officer at the legal office if you are transient with a current LES;
- the tax bill(s) for each property on which exemption is claimed are attached.
The form lists no fee, portal, email address or in-person option. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Mailing the application without the tax bill(s) for the property on which exemption is claimed; the form says you must attach them.
- Leaving questions unanswered; the application is considered only after all questions are answered and the information is reviewed.
- Submitting the form without the commanding officer's verification and signature, or, for a transient member, without a commissioned officer from the legal office and a current LES.
- Claiming property that is not registered in the name of the military applicant.
- Expecting the full exemption on property titled with other people; it qualifies for only 50% of the exemption.
- Assuming one filing covers later years; the application must be filed each year you are on active duty in South Carolina.
- Listing a spouse's or dependents' property as if the Act covered it; the form says it does not relieve them from paying tax to the state where they reside.
- Leaving out the watercraft registration number or the mobile home decal number when the property is a watercraft or mobile home.
Frequently asked questions
What is the Charleston County military exemption application?
It is the Charleston County Auditor's Military Exemption Application, used by active-duty service members assigned to South Carolina to claim exemption from personal property taxes under the Soldiers & Sailors Civil Relief Act of 1940. It covers personal property only.
Do I have to file the military exemption application every year?
Yes. The form states the application must be filed each year you are on active duty in South Carolina and wish to claim exemption from personal property taxes. It prints no calendar deadline, so ask the Charleston County Auditor for any cut-off date.
Does the exemption cover my spouse's or dependents' property?
No. The form says the Act does not relieve your spouse or dependents from paying the tax on their personal property to the state where they reside. The application is for the military applicant's own personal property.
What happens if the property is titled in more than one name?
If the property is titled in the names of other people in addition to the military person, it qualifies for only 50% of the exemption. The form also requires that all property claimed be registered in the military applicant's name.
What do I attach to the military exemption application?
You must attach the tax bill(s) for the property on which exemption is claimed. If you are transient and a legal-office officer signs instead of your commanding officer, you need a current LES (Leave and Earnings Statement).
Who has to sign the application?
You sign as the applicant, and your commanding officer verifies and signs it. If you are transient and have a current LES, a commissioned officer attached to the legal office may verify and sign instead.
Where do I mail the Charleston County military exemption application?
Mail it to Charleston County Auditor, P. O. Box 614, Charleston, SC 29402-0614. The form names no other channel such as an online portal or an in-person drop-off.
Can I fill out the military exemption application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application with the county; you mail the signed form to the Charleston County Auditor.
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