The South Carolina Legislature has passed tax legislation reducing taxes on some boats from 10.5 percent to six percent, according to the Lake Hartwell Sail and Power Squadron website. If your boat qualifies, you can contact the county auditor’s office to find out how to get the reduced tax rate.

“A … boat or watercraft … used for … recreational travel that is pulled by a motor vehicle on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or secondary residence also is a primary or secondary residence for purposes of ad valorem property taxation in this State. The fair market value of … a boat or watercraft … used for … recreational travel that is pulled by a motor vehicle classified for property tax purposes as a primary or secondary residence pursuant to this section must be determined in the manner that motor vehicles are valued for property tax purposes.” —SC Code of Laws, §12-37-244, as amended by Act 66 of 2007.

Qualifying watercraft (those with appropriate living facilities - cooking, sleeping, and toilet facilities) will now be taxed at six percent, rather than 10.5 percent, as in the past, according to the website. "However, it isn’t automatic — you have to apply for the reduced tax rate — and apparently none of the counties are advertising it. Each county is handling this a different way."

Below is the process for some local counties:

• Greenville County: Download this Affidavit and fax the completed form to John Traynum in the Greenville Cty Auditors Office at (864) 467-5960.
• Email webmaster@lake-hartwell.org if you have information on other counties in the upstate.