Form PT-401-O at a glance
What it is: PT-401-O is the Property Tax Exemption Application for Organizations of the State of South Carolina Department of Revenue.
Who signs: Sign at Signature and enter the Date.
What to bring and attach to Form PT-401-O
All organizations applying for an exemption are required to provide copies of the following: Recorded deed; IRS exempt Determination Letter, if applicable; Stamped South Carolina Articles of Incorporation and bylaws, if applicable; and one of the following: South Carolina vehicle registration card, South Carolina bill of sale, South Carolina issued title.
A filled-in Form PT-401-O example: a church applies for one parcel
How to fill out Form PT-401-O, box by box
The applicant
Enter the exemption year requested and the exemption section requested (see instructions).
Enter the applicant's name, FEIN or SSN and phone number.
Enter the applicant's mailing address: street address, city, state and ZIP.
Check if this is a new address.
Check if this is an application for a charter school.
Part 1 - Real Property
Complete only the applicable sections and sign in Part 4 below. Part 1 - Real Property: Separate applications must be filed for each parcel of real property. See instructions for required documentation.
Enter the date real property was acquired, the county where property is located and the physical address of property.
Check all exemptions you are applying for: Land and Building, Land, Building or Mobile Home.
Fill out all applicable information. If you are applying for multiple parcels, each will require a separate application.
Fill in the tax map number, number of acres, building count, mobile home tax map number, mobile home permit number and deed book/page number.
Explain the use of the property, land, and buildings. Mark Yes or No: do any other individuals, associations, or corporations occupy or use any part of this property? If yes, explain the circumstances.
Rent and lease
Mark Yes or No: do you receive any rent for this property? If yes, from whom? Mark Yes or No: do you lease or rent this property? If yes, from whom?
Part 2 - Personal Property
Part 2 - Personal Property: Complete the chart below to apply for vehicle exemption.
Enter the Vehicle Identification Number, Type, Make, Year, Registered Owner and County of Registration.
Mark Yes or No: are you applying for exemption on furniture, fixtures, and equipment? If yes, attach a separate sheet identifying items, dates of acquisition, cost at acquisition, accumulated depreciation, and net value.
Also, provide the location address for the assets: Street address, City, State and ZIP, and explain how this property will be used.
Part 3 - Real or personal property to be removed
Part 3 - Real or personal property to be removed: For real property, provide the tax map number or mobile home permit number.
For vehicles, provide the Vehicle Identification Number.
Part 4 - Declaration of Owner or Owner's Agent
Part 4 - Declaration of Owner or Owner's Agent: Under penalty of law, I certify that this information is correct, true, and complete to the best of my knowledge.
More rules for Form PT-401-O
Claims for refund must be received within two years from the date taxes were paid.
You must include paid tax receipts.
If your situation is different
You apply on Mydorway
Mydorway is the fastest, easiest way to apply for Property Tax Exemptions. If you apply for a Property Tax Exemption on Mydorway, you do not need to submit a paper copy of the PT-401-O.
Common questions about Form PT-401-O
Where do I file it?
Send in your application by fax: 803-898-5484, email: Property.Exemptions@dor.sc.gov, or mail to: SCDOR, Government Services Division, PO Box 125, Columbia, SC 29214-0720.
Sources
[1] Form PT-401-O (Rev. 1/13/22), South Carolina Department of Revenue (the Official source link on this page).