INSTRUCTIONS: SOUTH CAROLINA APPLICATION FOR EXEMPTION (Form PT-401)

Non-profit charitable organizations, military veterans and other categories of South Carolina individuals or entities may apply for an exemption from property tax. To determine whether you fall into one of the applicable categories, you must read form PT-401-I. If you confirm that you are eligible, you may complete form PT-401, which applies to real and personal property. Both forms are available on the website of the South Carolina Department of Revenue. Note that you must submit a separate form for every piece of real property.

South Carolina Application For Exemption PT-401 Step 1: Question one on the first page asks for the name, mailing address and telephone number of the property owner. Question two asks about the date of purchase. Question three concerns your eligibility under the state's code of laws, section 12-37-220. This is detailed on the website of the South Carolina legislature.

South Carolina Application For Exemption PT-401 Step 2: Give the property county in response to question four and the location in response to question five. Provide all applicable identifying information in response to questions six through eight.

South Carolina Application For Exemption PT-401 Step 3: Question nine concerns exemptions for motor vehicles. Question ten is for those seeking exemptions for furniture and fixtures.

South Carolina Application For Exemption PT-401 Step 4: The questions on the second page are unnumbered. These must be answered to confirm eligibility. The first asks if you are incorporated in South Carolina. If yes, enter your initial charter date and attach the articles of incorporation and by-laws. The next question asks if you are qualified as a non-profit 501(c)(3) organization by the IRS. If yes, include a copy of their certification. The next question asks if you filed a previous return with the Department of Revenue. If so, indicate what kind and under whose name. The next question asks if alcoholic beverages are served on the premises.

South Carolina Application For Exemption PT-401 Step 5: The next nine questions concern the use of the property, any other people or entities who use it, and revenues derived from the property. The last question asks whether you have previously filed for an exemption and whether it was denied. If so, explain why.

South Carolina Application For Exemption PT-401 Step 6: The owner or their agent should sign and date the form.