State of South Carolina 

                            Department of Revenue

                                                 2024

                     Property Tax and Fee In Lieu 

                            Instructions for PT-300

                                   These instructions are for:

                     Manufacturing               Research and Development Facilities 
                     Mining                      Leased Utilities 
                     Corporate Headquarters      Leased Transportation For Hire 
                     Corporate Office Facilities Fee In Lieu of Tax Properties 
                     Distribution Facilities     Manufacturing Warehouse

(Rev. 6/16/2022) 7037

                                                                                  INDEX
Accounting Closing Date................................................. 3             Net Book, definition ....................................................... 6
Accounting Closing Date, change in ...............................3, 4                 No Longer Reporting Assets............................................ 6 
Airline Companies ......................................................3, 9           Office Facility 
Amended Returns ..................................................... 3, 4             Classification Guidelines........................................... 9 
Annual Returns............................................................. 4          Ownership, change in ............................................... 5, 11
Appeal Procedure ......................................................... 2           Payment Date ............................................................ 12 
Assessment Notice Date............................................... 12               Penalties 
Building and Land Improvements................................. ... 10                 Late Filing.............................................................. 2
Cable Television Companies ........................................3, 9                Late Payment ......................................................... 2
Carlines ...................................................................3, 9       Personal Property-Defined ............... ............................. 10 
Classification Guidelines................................................. 9           Pipeline Companies....................................................3, 9
Computer Hardware and Software .................................... 6                  Plant/operation name ....................................................  6 
Corporate Headquarters or Offices                                                      Pollution Control ........................................................... 8 
Classification Guidelines........................................... 9                 Power of Attorney.......................................................... 2 
Who Is Required to file? ........................................... 3                 PT-300 Instructions ....................................................... 4
Depreciation Rate                                                                      Railway Companies ....................................................3, 9 
Schedules A, E, F, L, and S                                                            Real Property Improvements ............................. .............. 7 
Gross Cost Less Depreciation.................................... 6                     Research and Development  
Schedules B, C, D, and T                                                               Classification Guidelines........................................... 9 
Net Book ............................................................... 6             Who Is Required to File? .......................................... 3
Due Date, Return .......................................................... 3          Return Filing Status ....................................................... 4
Estimates .................................................................... 2       Sale of Property 
Exemptions............................................................. 2, 11          After Closing Date ................................................... 3
Extensions................................................................... 3        Before Closing Date................................................. 3
Failure to File ............................................................... 3      Schedule Instructions 
Fee In Lieu of Tax (FILOT)                                                             A, B, C, D E, F, J, K, L, S, T ...................................... 6 
Classification Guidelines........................................... 9                 G ......................................................................... 7 
Schedule S ......................... ................................6, 7              X, Z ................ ...................................................... 8 
Who Is Required to File? .......................................... 3                  Schedule Number ......................................................... 6 
GASB 77 FILOT Supplement..................................... 7                        Schedule Summary ....................................................... 4
Final Return ................................................................. 4       Sewer Companies ......................................................3, 9
Forms and Information ................................................. 12             SID Number ................................................................. 4 
Furniture and Office Equipment........................................ 6               Social Security Privacy Act............................................ 13 
Gross Cost, definition..................................................... 6          Tax Year ........................................................... .......... 3 
Idle Property .............................................................. 11        Taxpayer Bill of Rights ................................................. 13 
Initial Return.... ..........................................................3, 4      Taxpayer Representative ................................................ 2 
Jobs Created................................................................ 7         Telephone Companies ................................................3, 9 
Land........................................................................... 7      Telephone Numbers .................................................... 12 
Land Improvements ..................................................... 10             Timetable .................................................................. 12
Leased Property                                                                        Transportation for Hire 
Who Is Required to File? .......................................... 3                  Classification Guidelines........................................... 9 
Schedule Z ............................................................ 8              Who Is Required to File? .......................................... 3
Leasehold Improvements................................... ............. 8              Utility Properties 
Machinery and Equipment.......................................... 6, 10                Classification Guidelines........................ ................... 9 
Mailing Address .......................................................... 12          Who Is Required to File? .......................................... 3
Manufacturing                                                                          Vehicles, licensed ......................................................... 7 
Definition ............................................................... 2           Water Companies ......................................................3, 9
Classification Guidelines........................................... 8                 Warehouse Facility Classification Guidelines ...................... 9 
Mining                                                                                 Wholesale Distribution Facilities 
Definition ............................................................... 2           Classification Guidelines........................................... 9 
Classification Guidelines........................................... 9                 Who Is Required to File? .......................................... 3
MyDORWAY ........................................................... ..... 3

                                                                                  1

                                                   GENERAL INFORMATION
Manufacturing and Mining Defined  
A manufacturer  is  every  person  engaged  in  making,  fabricating,  or  changing  things  into  new  forms  or  in  refining,  rectifying,  or 
combining different materials.  
 
Manufacturing  and  mining  is  further  defined  by  the  classifications  set  out  in  Sectors  21,  31,  32,  and  33  of  the  most  recent  North 
American Industrial Classification System (NAICS) manual, with the exception of publishers of newspapers, books, and periodicals, 
which do not print their publications. (SC Code Section 12-43-335.)
Exemptions/Estimates  
See application for exemption and the following SC Code Sections for more information: 12-37-220(A)(7), (A)(8), (B)(32), (B)(34), (B) 
(52), and 12-37-220(C). 

Appeal Procedures 
If you dispute a new or amended value, assessment, or fee, you may appeal by filing a written protest within 90 days    of the date of 
the Property Assessment Notice. If your appeal is accepted, the SCDOR will adjust the valuation to 80% of the original amount. Any 
valuation  greater  than  80%  which  you  agree  to  in  writing  may  be  accepted  pending  resolution  of  the  appeal.  You  will  be  charged 
interest for the unpaid amount. A written protest must be filed within 90 days and contain the following: 
    · Property owner's name, address, and phone number 
    · SID number as shown on the Property Assessment Notice 
    · Date of the Property Assessment Notice you are appealing 
    · Tax year 
    · Plant operation schedule identification number (SCHD A00001) 
    · Any combination of the following as the matter(s) under appeal for each schedule: 
              · Real Property value, assessment, or fee 
              · Personal Property value, assessment, or fee 
              · Exemption assessment 
              · Penalty assessment fee 
    · Your reasons or grounds for disagreeing with the valuation, assessment, or fee 
    · What you believe is the fair market value and assessment of the property 
    · Contact name and phone number 
    · Agreed-upon percentage valuation, assessment, or fee in excess of 80%. See information above. 
 
You must complete and file an SC2848, Power of Attorney and Declaration of Representative, for all taxpayer representatives.
Taxpayer Representative 
In order to authorize and individual as your representative, you must file an SC2848, signed by you and the representative. You can 
only be represented by an attorney, CPA, or enrolled agent. You must indicate on the SC2848 that the representative has the authority 
to represent you in Property Tax matters as well as Income Tax matters as they relate to Property Tax.  
This is important, since many Property Tax issues reference information filed on your Income Tax return. If this power is not granted, 
we will not be able to discuss these issues with the representative. Authorization may be extended to registered, licensed, or certified 
real estate appraisers in questions of real property value only. See SC Code Section 12-60-90 for more information.

Failure to File and Late Penalties 
If returns are not filed on time, you may lose exemptions and be charged late filing penalties. See SC Code Section 12-37-800 for more 
information. 
You may appeal late filing penalties in writing in accordance with South Carolina Revenue Procedure #98-3, available at dor.sc.gov/
policy. 
Local county auditors assess late payment penalties. You should appeal to the County Auditor. Telephone numbers and mailing 
addresses for all county officials are on the Association of Counties website at sccounties.org. 

Millage Rates or tax levies are applied by the local county auditors. Contact information for all county auditors is available on the 
Association of Counties website at sccounties.org. 

                                                                   2

                                                 Frequently Asked Questions

Who is required to file this return?   
 -  The owners of all real and/or personal property of which a Fee In Lieu of Tax (FILOT) agreement has been negotiated with the      
  county          
 -  The owners of all real and/or personal property owned, used, or leased* by the following businesses:  
  · Manufacturing 
  · Mining 
  · Industrial Development Projects assessed under FILOT agreements under SC Code Sections 4-12-30, 4-29-67, 4-29-69, and 
        12-44  
  · Facilities that qualify for an exemption under SC Code Sections 12-37-220B(32), 12-37-220B(34), or 12-37-220B(52)       
         o     Manufacturing/mining facility             
         o     Corporate headquarters       
         o     Corporate office facilities       
         o     Distribution facilities       
         o     Research and development facilities  
 -  The owners of all real and/or personal property used by or leased* to the following utility and transportation for hire companies: 
  · Water, heat, light and power  
  · Telephone  
  · Cable television  
  · Sewer  
  · Railway  
  · Private carline  
  · Airline  
  · Pipeline  
*All leased property should be reported by the owner. When leased property is capitalized by the lessee for income tax purposes, the 
lessee is considered the owner, in accordance with SC Revenue Ruling #93-11. 
When am I required to file?  
You must file at least one return per year. Returns are normally due by the last day of the fourth month following your accounting 
closing date used for income tax purposes. The following exceptions apply:  
  · Initial return: The initial return is due based on your accounting closing date or December 31, whichever comes first. For 
        example, if you start operation in July, after your June accounting closing date, you should file based on assets as of 
        December 31.  
  · Change in account closing date: When you change your accounting closing date within a calendar year, you must file a 
        return for each accounting closing date. The SCDOR will determine the assessment from each return and use the highest 
        assessment.  
  · Property sold after the seller's account closing date: The seller is required to file a return based on the accounting closing 
        date. The purchaser is not required to file a return as of the purchaser's accounting closing date during the calendar year of 
        the sale.  
  · Property sold before the seller's account closing date: An initial return is required by the purchaser, based on the 
        purchaser's accounting closing date or December 31, whichever comes first, after the purchase of the property. 

Which tax year return should I file?  
Property taxes are based on the status of the property as of your accounting closing date for the previous year. Your 2020 tax year 
return  should  be  based  on  the  2019  accounting  closing  date.  For  example,  if  you  are  filing  a  return  based  on  your  March  2019 
accounting closing date, you should file your tax year 2020 return by July 31, 2019.

File your PT-300 Online with MyDORWAY  
You can now file the PT-300, Property Tax Returns, and submit asset listings online using our free online tax portal, MyDORWAY. You 
can only use MyDORWAY to file initial returns and returns beginning with tax year 2020. Managing your South Carolina tax accounts is 
easy on MyDORWAY and tutorials are available to help. Visit dor.sc.gov/mydorway-signup to get started. For more information and 
to view video tutorials, visit dor.sc.gov/MyDORWAY.  

Are extensions allowed?  
Extensions are not allowed for filing Property Tax returns. Extensions granted for Income Tax purposes do not apply to Property Tax 
returns.

Are amended returns accepted?  
Amended returns are accepted up to the due date of the return. Amended returns filed after the due date may be accepted or rejected 
at the SCDOR's discretion.

                                                            3

                                          PT-300 INSTRUCTIONS
Round all entries to the nearest dollar. You and your preparer must sign and date the return. Refer to the Frequently Asked Questions 
section on page 3 to determine when to file. You must complete all items on the return and schedules. Report all changes, corrections, 
and additional entries in Section E: Account Information Changes.
SID Number 
Enter your Single Identification Number (SID) as assigned by the SCDOR. Use the entire eleven-digit number on all correspondence. 
County 
Enter the name of the county where the property is located.
Return Filing Status 
Indicate the filing status of this return by selecting one of the options below. 
 · Initial Return: Filed your first calendar year in business based on your accounting closing date or December 31, whichever 
       comes first. 
 · Annual Return: Filed each calendar year after your initial return, based on your accounting closing date. 
 · Amended Return: Filed to correct a previously-filed return. A three-year statute of limitations exists for the abatement or 
       refund of property taxes.  
 · Returns Due to Change in Accounting Closing Date: Filed when you change your accounting closing date within a 
       calendar year. You must file a return for each accounting closing date. The SCDOR will determine the assessment from each 
       return and use the highest assessment. Only the return reporting the new accounting closing date should be filed under this 
       filing status. The return for the original accounting closing date should be filed under the annual or initial filing status. 
 · Final Return: Filed after all operations have ended or the property is sold. The filing of a final return will initiate a review of the 
       property prior to closure. (Note: If still in operation on your accounting closing date, the "annual" return filing status should be 
       used.) If the final return is the result of a change in ownership, complete the change in ownership section on the PT-300. Also, 
       complete the appropriate plant/operation schedule reporting the reason and the date of occurrence. 

Owner Name and Mailing Address 
Enter the property owner's name and mailing address. To update the mailing address, mark the Change of Address box on page 1 of 
the PT-300. Report any name and address changes or spelling corrections in Section E: Account Information Changes. For 
corporations, only report name changes that have been recorded with the South Carolina Secretary of State (SCSOS).  
Name changes resulting from a change in ownership should be reported under Section F: Ownership Changes.  
The mailing address reported on this return will be used for all future correspondence issued by the SCDOR and the county.
Section A: Account Information 
 1.  FEIN or SSN: Enter your FEIN or SSN. 
 2.  Accounting Closing Date and Start Up Date: Enter your accounting closing date used for income tax purposes (month/year) 
       and the date that the operation started at this location (month/day/year). 
 3.  Property Location: Enter the exact property location (street address, city, zip code and phone number). 
 4.  Type of Ownership: Select the ownership classification for the business. 
 5.  Contact Person: Enter the name of a contact person. 
 6.  Contact Person Phone Number: Enter the contact person's telephone number. 
 7.  Name Used To File Income Tax: If you are filing a Consolidated Income Tax return or filing under another name for any other 
       reason, enter the name and FEIN or SSN used to file that return. 

Section B: Name(s) of Business Owners, General Partners, Officers, or Members 
Provide FEIN/SSN, Names/Titles, Home Addresses, and % Ownership of the top 4 business owners, general partners, officers, or 
members of the company.
Section C: Schedule Summary 
Complete each schedule according to the plant/operation instructions on next page. Enter the schedule letter, schedule number, plant/
operation name and the total gross capitalized cost reported on each schedule. If you are no longer reporting assets on a schedule 
previously reported, file the schedule stating the reason for no assets. Enter a zero for the total gross capitalized cost on the plant/
operation schedule and the schedule summary. If you are filing an initial return or adding new schedules to an existing account, do not 
enter a schedule number. The SCDOR will assign a schedule number as each operation is registered. 
Section D: Associated Leases: Schedule Z Required 
List the Names of the Companies that lease any assets to or from the company. Provide the details on the Schedule Z.
Section E: Account Information Changes 
Report any changes, corrections, or omissions to the FEIN/SSN, property location address, accounting closing date, or the company's 
start up date.
Section F: Ownership Changes 
If there has been a change in ownership of this facility, complete this portion of the return. The purchaser of an existing facility should 
review SC Code Section 12-37-220(C) and the Application for Exemption on page 11. The seller and purchaser should refer to page 3 
for due dates.

                                                                 4

Additional Schedules 
Schedule  X:  Check  when  Schedule  X  is  attached,  reporting  the  breakdown  of  real  property,  leasehold,  and  pollution  control 
improvements. 
 
Schedule Z: Check when Schedule Z is attached, reporting additional leases. Leases currently on our records are listed on page 2 of 
the PT-300. 

Signature and Date 
You and your preparer (or an officer of the company) must sign and date all returns. Property Tax returns must be mailed separately 
from the Income Tax or any other type tax return filed with the SCDOR.

                     5

                        SCHEDULES A, B, C, D, E, F, J, K, L, S, AND T PLANT/OPERATION SCHEDULE  
                                                       INSTRUCTIONS
You must provide a schedule for each plant/operation reporting the fixed assets at that location. Use the classification guidelines to 
determine  the  correct  schedule(s)  for  new  operations.  If  the  property  location  has  multiple  operations  that  fall  into  more  than  one 
classification, separate plant/operation schedules should be filed for each. Ledgers or computer printouts are not accepted.  
 
The items covered below are only required on schedules that specifically request them. For example, net book value is only required on 
Schedules B, C, D, J, K, and T.
Schedule Number 
The schedule number is used to designate multiple schedules for a given classification of property. When filing your initial return or 
adding  a  new  schedule  to  an  existing  account,  leave  this  area  blank.  The  SCDOR  will  assign  a  schedule  number  as  each  plant/
operation is registered. Keep a record of the schedule letter and number assigned to each plant/operation as a reference for future 
correspondence. If you have multiple Fee in Lieu of Tax (FILOT) agreements, complete a separate schedule for each one.

Plant/Operation Name 
List the plant/operation name when filing your initial return or adding a new schedule. The plant/operation name must be unique for 
each taxpayer statewide. The name on each schedule should correspond to the plant/operation name in the schedule summary on the 
PT-300. Space is limited to 40 alphanumeric characters. Examples of plant/operation names are:  
Plant No 13  
Corporate Headquarters  
Smith Inc Fiber Plant Spartanburg
NAICS Code 
Enter your NAICS code. 
Owner Name 
Enter the property owner's name as reported on the PT-300. 
SID  
Enter  the SID  as reported on  the PT-300. If you  are  setting up  a new  account,  the  SCDOR  will assign  an  SID  when  the return  is 
processed. 
No Longer Reporting Any Assets 
If you are no longer reporting any assets on a schedule, check the applicable reason and enter the month and year of the occurrence. 
Then enter zero as the total gross cost on the schedule and in the schedule summary on the PT-300. 
Property Listings  
Enter the gross capitalized cost and net book value (when applicable) for all fixed assets by year of acquisition. Each year listed 
represents the year when an accounting period ended. For example, the year 2016 should include all assets acquired during the 2016 
accounting year. The last year listed for each property type should include all assets acquired for that year and all previous years. 
Adjustments for disposals should be made by reducing the investment by the amount of the disposal for the year of acquisition. 
Gross Cost: The total cost of all fixed assets including amortized costs and capitalized leases, interest, installation, and labor as shown 
by your records for income tax purposes. Do not use depreciated values. This cost must be the same cost as reported for income tax. 
Depreciation is applied by the SCDOR for all taxable properties in accordance with SC Code Section 12-37-930.Cost less depreciation 
applies to Schedules A, E, F, L, and S.  
Net Book: The total cost of machinery and equipment, furniture and office equipment, less income tax depreciation, as used for Income 
Tax purposes. No item should be depreciated more than 90%.         See SC Revenue Ruling #05-2 for State and Federal Tax Conformity 
and Exceptions. Net book values only apply to Schedules B, C,D, J, K, and T. 
Machinery and Equipment  
Includes but not limited to:                                        Does not include: 
     · Air conditioning - special process (not employee comfort)             · Inventory 
     · Alarm systems                                                         · Licensed vehicles 
     · Foundations for machinery and equipment                               · Water, air pollution, and noise equipment required by 
     · Leasehold improvement - classified as personal property               state or federal government 
     · Machinery and equipment  
     · Process related computer hardware and software 
     · Special plumbing and electrical work 
     · Special purpose lighting 
     · Tools and dies 
Refer to Property Tax Regulation 117-1700.1 on page 9. 
Furniture and Office Equipment  
Includes but not limited to:  
     · Office furniture and equipment  
     ·Non-process related computer hardware and software 

                                                                   6

Real Property Improvement   
Includes but is not limited to: 
    · Air conditioning - employee comfort                · Loading platforms                   · Retaining walls  
    · Canopies                                           · Parking lots                        · Road 
    · Elevators                                          · Partitions                          · Structural improvement  
    · Fencing                                            · Railroads 
                                                         
Refer to Property Tax Regulation 117-1700.1 on page 9.  
Attach Schedule X to identify all new real property investments not previously reported.
Land  
Includes the gross capitalized cost of all land acquisitions at the plant site. Enter the acreage associated with each acquisition. Round 
all acreage to two decimal points. For example, 1.75 acres, not 1 3/4 acres. If acreage is not available, enter the number of lots.
Leasehold Improvements  
Includes the gross capitalized cost of all real property improvements made by the lessee and should be reported by the lessee. Any 
leasehold improvements considered as personal property by Property Tax Regulation 117-1700.1 should be reported as machinery and 
equipment or furniture and office equipment. Refer to Property Tax Regulation 117-1700.1 on page 12 for a complete listing. 
Attach Schedule X identifying all new leasehold improvements not previously reported.
Pollution  
Includes the gross capitalized cost of all facilities or equipment of industrial plants which are designed for the elimination, mitigation, 
prevention, treatment, abatement or control of water, air or noise pollution, both internal  and external, required by the state or federal 
government and used in the conduct of their business. 
Attach Schedule X and a detailed list, identifying all new pollution investments not previously reported. A copy of this list should be 
maintained at the plant site.
Vehicles 
Includes the gross capitalized cost of all licensed vehicles registered or capitalized as a part of this plant/operation. Licensed vehicles 
are taxed locally by the county and are not included in the SCDOR's assessment.

Total Gross Cost Reported on this Schedule 
Enter the total gross capitalized cost for all property types reported on this schedule. Do not include net book values. Also, enter  this 
total gross capitalized cost in Section C, Schedule Summary, on the PT-300. You must include the schedule letter, schedule  number, 
and plant/operation name associated with the total.

Jobs Created 
(Applies  to Schedule  D  and  K only)  Enter  the  number  of  new full-time  jobs  created  for  the  current  accounting  year  as  of  your 
accounting closing date. Refer to SC Code Section 12-37-220B(32) on page 10 for definition of new job and full time job. 
(Applies to Schedules S and T   only) Enter the total number of jobs (cumulative) at the project for the current accounting year as of 
your accounting closing date. Refer to SC Code Sections 12-44-30(7), 4-29-67D(3)(4)(a), 4-12-30D(3)(4)(a) for more information.

                                SCHEDULE G - FEE IN LIEU OF TAX SUPPLEMENTAL SCHEDULE  
                                                         INSTRUCTIONS
All companies receiving the benefits of a Negotiated FILOT Agreement must complete a Schedule G. Complete the Schedule G and 
send to the appropriate county auditor for the FILOT project in which the Schedule S or Schedule T relates. For example, if you have a 
FILOT project in Spartanburg County and are filing a Schedule S, and a FILOT project in Cherokee County where you are filing a 
Schedule T, a Schedule G should be completed for both the Spartanburg Schedule S and the Cherokee Schedule T.

Owner Name  
Enter the property owner’s name as reported on the PT-300. 

SID 
Enter the SID as reported on the PT-300.  
Schedule Letter and Number  
Enter the Schedule letter and Schedule number from the associated plant/operation schedule.  
Date of Agreement 
Enter the date of the Negotiated FILOT Agreement for the associated plant/operation schedule.  
Plant Location 
Enter the property owner’s location address as reported on the PT-300. 
Fair Market Value of Real Property 
Enter the appraised value of the real property of the project.  

                                                                7

Assessment Ratio for Real Property 
Enter the ad valorem assessment ratio for the real property. This assessment ratio can be 6% to 10.5%, depending on the nature of the 
business.  
Total Assessed Value for Real Property 
Multiply the fair market value of real property by the assessment ratio for real property.  
Fair Market Value for Personal Property 
Enter the fair market value of the personal property using the Income Tax basis less depreciation allowable by law.  
Total Assessed Value of Personal Property 
Multiply the fair market value of personal property by the assessment ratio for personal property (10.5%).  
Signature Required 
Sign the form to declare the information provided is correct and complete. Provide a printed name, email, and phone number. If a 
preparer is completing the form on your behalf, the preparer should complete this section.
                                            SCHEDULE X - IMPROVEMENT SCHEDULE  
                                                  INSTRUCTIONS 
Each plant/operation reporting real, leasehold, or pollution control improvements not reported in previous years must complete 
Schedule X. Attach Schedule X and a detailed list of pollution control improvements behind the associated plant/operation schedule.  
Owner Name 
Enter the property owner's name as reported on the PT-300.
SID  
Enter your SID as reported on the PT-300. 
Schedule Letter and Number, Plant/Operation Name 
Enter the schedule letter, the schedule number, and the plant/operation name from the associated plant/operation schedule. 

Real Property Improvements 
Enter  the  investments  for  all  new  buildings,  improvements,  or  additions  to  existing  buildings  and  all  land  or  site  improvements  not 
previously reported in the categories provided. Use the "other" category for improvements that do not fit the categories provided. 
Leasehold Improvements 
Enter  the  leasehold  investments  not  reported  in  previous  years  in  the  categories  provided.  Use  the  "other"  category  for  any  other 
investments. 
Pollution Control Improvements 
Enter the real and personal pollution control investments not reported in previous years in the categories provided. Use the "other" 
category for any other investments. Attach a detailed list identifying all new pollution control investments. This list should be maintained 
at the plant site. 
                                            SCHEDULE Z - LEASE SCHEDULE  
                                                  INSTRUCTIONS 
Schedule Z must be filed to report information on leases not previously reported. See page 2 of the PT-300 for leases currently on our 
records. When Schedule Z has been completed, attach it behind page 2 of the PT-300. Leases capitalized by the lessee for Income 
Tax purposes are not required to be listed on Schedule Z. In this case, the lessee is considered the owner and should include the 
leased  property as assets on their PT-300. 
Owner Name 
Enter the owner's name as reported on the PT-300. 
SID  
Enter the SID as reported on the PT-300. 
Schedule Letter and Number, Plant/Operation Name 
Enter the schedule letter, the schedule number, and the plant/operation name from the plant/operation schedule associated with each 
lease. 
Lessee/Lessor, FEIN/SSN, Address 
Enter the lessee/lessor's name, FEI/SSN, and mailing address. 
Type Property Leased 
Check the type property leased. 
Property Leased 
Check the To or From box to indicate whether the property is leased to or from the lessee/lessor being reported. 
Date Lease Started  
Enter the date that the lease started. 
Annual Rent 
Enter the annual rent paid or received.
                                                              8

                                              CLASSIFICATION GUIDELINES 
Use the guidelines described below to determine the correct plant/operation schedule to file based on ownership, location, and use of 
the property. All properties reported on this return fall into one of the following categories: 

1. Manufacturing or Mining Properties: LOCATED ON the premises of or contiguous to the plant site  
2. Non-Contiguous Manufacturing or Mining Properties: NOT LOCATED ON the premises of or contiguous to the plant site  
3. Leased Utility and Transportation for Hire: All real and personal property used or leased to: 
         (a) Utility companies including water, heat, light, solar, power, telephone, cable television, and sewer companies 
         (b) Transportation for hire companies including railway, private carline, airline, and pipeline This category excludes property 
         owned by utility companies.  
4. Other Properties: All real and personal property NOT owned, used, or leased by a manufacturer, miner, or utility company.  

Use the property classification breakdown below to determine the correct schedule to file. If you have a Multiple Property Classification, 
you should file the appropriate schedule for each classification. If multiple classifications fall under the same schedule, report all assets 
on one schedule unless told otherwise by the SCDOR.

Schedules:
A Manufacturing and Mining:     All real and personal property owned or leased by a manufacturer or miner located on    the premises 
  of  or  contiguous  to  the  plant  site.  Includes  warehouses  used  for  storage  of  raw  materials, equipment,  supplies,  or  for  any 
  manufacturing-related process or support function. A facility qualifying for exemption under SC Code Sections 12-37-220(A)(7) and 
  12-37-220(B)(52). 
B Non-Contiguous Manufacturing or Mining:      All real and personal property owned or leased by a manufacturer or miner              NOT 
  located on the premises of or contiguous to the plant site (may include office facilities that are not located on the premise of the 
  plant site). A facility qualifying for exemption under SC Code Section 12-37-220(B)(52). 

C Manufacturing  Research  and  Development:             A  facility  classified  by  the  SCDOR  as  a  facility  used  by  the  manufacturer  and 
  devoted  directly  and  primarily  to  research  and  development.  A  facility  qualifying  for  exemption  under  SC  Code  Sections 
  12-37-220(B)(34) and 12-37-220(B)(52). 
D Manufacturing  Corporate  Headquarters  Distribution  Facility:  A  facility  classified  by  the  SCDOR  as  a  facility  used  by  the 
  Manufacturer and is devoted directly and primarily to being a corporate headquarters or a wholesale distribution center. A facility 
  qualifying for exemption under SC Code Sections 12-37-220(B)(32) and 12-37-220(B)(52) . 
E Leased Utility: Water, Heat, Light, Solar, Power, Telephone, Cable Television, and Sewer Companies. May include Corporate 
  Headquarters  or  Distribution  Facilities  that  do   NOT qualify  for  the  exemption  under  SC  Code  Sections  12-37-220(B)(32)  and 
  12-37-220(B)(52).
F Leased Transportation for Hire:        Railway, Private Carline, Airline, and Pipeline Companies. May include Corporate Headquarters 
  or Distribution Facilities that do NOT qualify for the exemption under SC Code Sections 12-37-220(B)(32) and 12-37-220(B)(52). 

J Non-Manufacturing  Research  and  Development:  A  facility  classified  by  the  SCDOR  as        NOT   used  by  the  Manufacturer  and 
  devoted  directly  and  primarily  to  research  and  development.  A  facility  qualifying  for  exemption  under  SC  Code  Section 
  12-37-220(B)(34). 

K Non-Manufacturing  Corporate  Headquarters  Distribution  Facility:  A  facility  classified  by  the  SCDOR  as      NOT used  by  the 
  Manufacturer and devoted directly and primarily to being a corporate headquarters or a wholesale distribution center. A facility 
  qualifying for exemption under SC Code Section 12-37-220(B)(32). 

L Manufacturing Warehouse: Real property used primarily for the warehouse of           finished goods, and qualifies for an exemption 
  under SC Code Section 12-37-220(B)(52). 

S Manufacturing Fee in Lieu: Manufacturing properties assessed under "Fee in Lieu of Tax" agreements in accordance with SC 
  Code Sections 4-12-30, 4-29-67, 4-29-69, and 12-44. 

T Non-Manufacturing Fee in Lieu:         Non-Manufacturing properties assessed under "Fee in Lieu of Tax" agreements in accordance 
  with SC Code Sections 4-12-30, 4-29-67, 4-29-69, and 12-44.

G Fee in Lieu of Tax Supplemental: Sent to the county auditor where the FILOT project is located when the PT300 is filed with the 
  SCDOR. Each Schedule S or Schedule T should have an accompanying Schedule G period.

X Improvement  Schedule:       A  breakdown  of  improvements  for  each  plant/operation.  Each  plant/operation  should  have  its  own 
  Schedule X.

Z Lease Schedule: Report of all leases not previously reported
To review the codes and regulations mentioned above, visit dor.sc.gov/policy

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                                                   PROPERTY TAX DEFINITIONS

SC Code of Regulations 117.1700.1 provides definitions of both real and personal property. Land, buildings, items of property primarily 
used  for  those  lands  and  buildings,  and  all  other  property  that  has  traditionally  been  considered  real  property  are  defined  as  real 
property. All other items of property are defined as personal property. For the purposes of taxation, the following items are classified as 
real property: 
 
Land Improvements Including:  
Bridges                                           Paved areas                                 Sanitary and fire protection 
Culverts                                          Permanent standard gauge                    Storm and sanitary sewers 
Dams                                               railroad trackage, bridges, and trestles   Viaducts 
Ditches and canals                                Piling and mats for improvement of site     Walls forming storage yards/fire  
Drainage                                          Private roads                                 protection dikes 
Dykes                                             Reservoirs                                  Water lines for drinking
Fencing                                           Retaining walls
Fixed river/lake/tidewater wharves and docks 
 
Improvements to Buildings Including:  
Areaways                                          Lighting                                    Systems for heating and air conditioning 
Building elevators and escalators                 Loading/unloading platforms and canopies    Stairways 
Fixed fire protection                             Partitions                                  Ventilation 
Floors                                            Plumbing and drinking water,                Walls
Foundations                                       Roof 
Insulation                                        Sanitation

Listed below are miscellaneous items which are identified as either real or personal property. This list is not inclusive.
Air conditioning-building air conditioning, including refrigeration   Dust catchers - Personal 
equipment, for comfort of occupants - Real                            Farm equipment - Personal 
Air conditioning - window units and package units - Personal          Fire alarm system - Personal 
Air conditioning - for special process to maintain controlled         Fire walls-masonry - Real 
temperature and humidity - Personal                                   Foundations for machinery and equipment - Personal 
Aircraft - Personal                                                   Furniture and fixtures of commercial establishments and 
Aluminum pot lines - Personal                                         professional - Personal 
Ash handling system, pit and superstructure (see Boilers)             Gasoline tanks - (see Tanks) 
Asphalt mixing plant - Personal                                       Greenhouse - Real 
Auto-call and telephone system - Personal                             Greenhouse - benches and heating system - Personal 
Automobile - Personal                                                 Gravel plant-machinery and equipment - Personal 
Bins permanently affixed for storage - Real                           Hoist pits - (see Pits) 
Boats - Personal                                                      Houses and sheds-portable or on skids - Personal 
Boilers for service of building - Real                                inventory of merchants - Personal 
Boilers for service of building and manufacture with primary          Kilns-lumber drying kiln structure - Real 
use for manufacture - Personal                                        Kilns-concrete block drying kiln structure - Real 
Booths for welding - Personal                                         Kilns circular down draft (beehive) - Real 
Bucket elevator-open or enclosed (including casing) - Personal        Kilns-heating or drying system - Personal 
Bulkheads - making additional land area to be assessed with           Laundry steam generating equipment - Personal 
as part of the improved land                                          Lighting-yard lighting - Real 
Building-special constructed building - Real                          Lighting-special purpose - Personal 
Cistern - Real                                                        Lighting-service stations (except bldg.) - Personal 
Coal handling systems (see boilers)                                   Mixers and mixing houses - Personal 
Cold storage - built-in cold storage rooms - Real                     Mobile homes - Real 
Cold storage refrigeration equipment - Personal                       Monorail crane runways - Personal 
Control booth - Personal                                              Motors, outboard and inboard boat - Personal 
Conveyor or housing, structure or tunnels - Real                      Movable structures - Personal 
Conveyor unit including belt and drives - Personal                    Ore bridge foundation - Real 
Coolers-portable walk-in coolers - Personal                           Ovens-processing - Personal 
Cooling towers-primary use of manufacture - Personal                  Piping-process piping above or below ground - Personal 
Cooling towers-primary use for building - Real                        Pits for equipment or processing - Personal 
Crane-moving crane - Personal                                         Power lines and auxiliary equipment - Personal 
Crane runways including supporting columns or structure -             Pumps and motors - Personal 
inside or outside of building - Real                                  Pump house (including substructure) - Real 
Crane runways-bolted to or hung on tresses - Personal                 Racks and shelving (portable or removable) - Personal 
Dock levelers - Personal                                              Ready-mix concrete plant - Personal 
Drying rooms structure - Real                                         Recreational vehicles - Personal 
Drying rooms heating systems - Personal                               Refrigeration equipment (see Air conditioning) - Personal 
                                                                    10

Sanitary system - Real                                               Substation - equipment - Personal 
Scale houses - Real                                                  Tanks - all storage tanks above or below ground - Real 
Scales - truck or railroad scales including pit - Real               Tanks - used as a manufacturing process - Personal 
Scales - dormat scales - Personal                                    Tanks - underground gas tanks at service station - Personal 
Silos - all storage silos - Real                                     Tipples Structure - Personal 
Silos - containing a manufacturing process - Personal                Towers-transmission - Personal 
Spray ponds - masonry reservoir-Real                                 Towers - TV or radio broadcasting - Personal 
Spray ponds piping and Equipment-primary use classification          Trucks - Personal 
sprinkler system - Real                                              Tunnels - Real 
Stacks - mounted on boilers (see Boilers)                            Tunnels-waste heat or processing - Personal 
Stacks - chimneys-concrete or masonry-Real                           Unit heaters - Real 
Stacks - steel-supported individually and servicing heating          Unloader runway - Real 
boilers - Real                                                       Vaults, bank - Real 
Stacks, steel servicing personal property units or a process -       Ventilating - Real 
Personal                                                             Ventilating system for manufacturing equipment - Personal 
Steam electric generating plant and equipment - Personal             Water lines- For process above or below ground - Personal 
Stone crushing plant-machinery and equipment - Personal              Water pumping station-building and structure - Real 
Storage bins, small portable - Personal                              Water pumps and motors - Personal 
Storage facilities permanent, of masonry or wood - Real              Water treating and softening plant building and structure - Real 
Storage vaults and doors including bank vaults and doors -           Wells, pumps, motors and equipment - Personal 
Real                                                                 Wiring-power wiring - Personal
Substation building - Real

                                          APPLICATION FOR FIVE-YEAR EXEMPTION 
Change in Ownership 
The purchaser of an existing facility is required to obtain approval from the local county governing body for an extension of the five-year 
partial exemption. The purchaser must submit a completed PT-444, Manufacturers Exemptions Extended To Unrelated Purchaser,       to 
the SCDOR within the time stated by law for applying for exemption for the existing facility that has been purchased. You can find the 
PT-444 at dor.sc.gov/forms. 
New investments in real and/or personal property made after the purchase of the existing facility may qualify for the exemption as an 
addition. This may require the filing of separate schedules for the purchase of the existing facility and the additions. Separate schedules 
will only be necessary if the county governing body denies your request for the extension of the five-year exemption. An application for 
exemption may be filed within three years of your timely-filed PT-300. For more information regarding changes in ownership, see SC 
Code Sections 12-37-220(C), 12-37-220(A)(7), 12-4-720(A)(1), and 12-54-85(F)(1). 
Do not wait for the PT-444 to be accepted before filing your PT-300. 
No Change in Ownership 
Owners of existing facilities that have not been purchased within this reporting period are not required to obtain approval from the local 
county  governing    body.  The  PT-300  and  applicable  schedules  filed  within  the  time  prescribed  by  law  for  filing  an  application  for 
exemption is considered your application for the partial exemption under SC Code Sections 12-37-220(A) (7),(A)(8), (B)(32), and (B)
(34). 

                                 APPLICATION FOR WAREHOUSING AND WHOLESALE DISTRIBUTION 
Requests for warehouse reclassification should be put in writing and mailed to SCDOR Manufacturing Section, PO Box 125, Columbia, 
SC  29214-0704.  Include  your  account  name,  SID  number,  and  property  location  with  the  request.  For  more  information  on 
warehousing, see SC Code Section 12-43-220(a).

                                           APPLICATION FOR IDLE PROPERTY 
12-37-900 (Second Paragraph): A manufacturer not under a fee agreement is not required to return personal property for ad valorem 
tax purposes if the property remains in South Carolina at a manufacturing facility that has not been operational for one fiscal year and 
the personal property has not been used in operations for one fiscal year. The personal property is not required to be returned until the 
personal  property  becomes  operational  in  a  manufacturing  process  or  until  the  property  has  not  been  returned  for  ad  valorem  tax 
purposes for four years, whichever is earlier. A manufacturer must continue to list the personal property annually and designate on the 
listing that the personal property is not subject to tax pursuant to this section.

                                                                11

                                                      FORMS AND INFORMATION

Mailing Addresses:                                                             Websites:  
  For PT-300 Returns:                                                          SCDOR: dor.sc.gov
      SCDOR                                                                    Association of Counties: sccounties.org
      Manufacturing Section  
                                                                               Telephone Number: 803-898-5055
      Columbia, South Carolina 29214-0302

  For Correspondence:                                                          Email:  Manufacturing.Propertytax@dor.sc.gov
      SCDOR 
                                                                               SCDOR Main Office: 
      Manufacturing Section  
      PO Box 125                                                               300A Outlet Pointe Blvd.
      Columbia, South Carolina 29214-0740                                      Columbia, South Carolina 29210

       PT-300 ................................................................................................................... Property Return
       PT-300 Instructions ......................................................................................  Instructions for PT-300
       Schedule A .............................................................................................. Manufacturing and Mining
       Schedule B ...................................................................................... Non-Contiguous Manufacturing
       Schedule C .................................................................... Manufacturing Research and Development
       Schedule D ............................................. Manufacturing Corporate Headquarters Distribution Facility
       Schedule E ................................................................................................................ Leased Utility
       Schedule F....................................................................................... Leased Transportation For Hire
       Schedule J............................................................. Non-Manufacturing Research and Development
       Schedule K ...................................... Non-Manufacturing Corporate Headquarters Distribution Facility
       Schedule L.............................................................................................. Manufacturing Warehouse
       Schedule S .............................................................................. "Fee In Lieu Of Tax" Manufacturing
       Schedule T......................................................................... "Fee In Lieu Of Tax" Non-Manufacturing
       Schedule G ................................................................................. "Fee In Lieu Of Tax" Supplemental
       Schedule X ................................................................................................ Improvement Schedule
       Schedule Z  ............................................................................................................   Lease Schedule
       PT-444 ......................................................... Five Year Exemption Extended To Unrelated Purchaser
       PT-465 ....................................... Warehousing and Wholesale Distribution Facilities of Manufacturers

Copies of current year plant/operation schedules are acceptable.

                                                      PROPERTY TAX TIMETABLE 
Accounting Closing Date: When are returns required to be filed? 
Return Due Date: Returns are due by the last day of the fourth month following your accounting closing date. 
Notice of Assessment: Taxpayers are notified of assessments and exemptions in August of each year. 
Appeal Period: Must be filed within 90 days from the date on the PT-310, Property Assessment Notice. 
Tax Bills: Assessments are furnished to counties, local millage rates are applied, and tax bills are issued.

                                                                REMINDERS 
Check the following items before mailing in your return 
* SID number included on all forms. 
* Schedule Summary completed with information from attached schedules. 
* Schedule X attached to the associated schedule. 
* Schedule Z attached after page 2 of PT-300. 
* Pollution detail list attached to the associated schedule with a copy maintained at the plant site. 
* Returns signed by you and your preparer.

Under the provisions of SC Code Section 12-4-340 of the 1976 code of laws, any outstanding liabilities due and owed to the SCDOR for 
more than six months may be assigned to a private collection agency for collecting actions.
                                                                        12

                                      Taxpayers' Bill Of Rights 
                                      C-367 (Rev. 3/26/18) 6318

The Taxpayers' Bill of Rights outlines the rights of South Carolina taxpayers. Find the full text in Title 12, Chapter 58 of the 
South Carolina Code of Laws.

 · You have the right to apply for assistance from the South Carolina Department of Revenue (SCDOR) Taxpayers' 
 Rights Advocate to facilitate a resolution for complaints and problems. 
   
 · You have the right to fair, prompt, courteous service from the SCDOR. 
   
 · You have the right to access forms, instructions, publications, and other informational materials in plain, easy to 
 understand language through our website at dor.sc.gov. 
   
 · You have the right to receive notices with descriptions of the basis for and identification of any tax, interest, and 
 penalties due. 
   
 · The SCDOR is committed to maintaining taxpayer confidentiality. 

Contacting the SCDOR

For the fastest service, use the phone number and mailing address provided on the front of this notice (if available).

 · Find general information and tax forms at dor.sc.gov.  
 · Manage your tax accounts online using our secure tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. 
 · Call 1-844-898-8542 for phone assistance and location information.  
 · If mailing information is not provided on your notice or form, for the fastest service: 
   · Mail payments to: SCDOR, PO Box 2535, Columbia, SC 29202-2535 
   · Mail correspondence to: SCDOR, PO Box 125, Columbia, SC 29214-0400 

Social Security Privacy Act Disclosure
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) 
permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 
117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for securing 
proper identification. Your Social Security Number is used for identification purposes. 
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