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Horry County South Carolina

Ordinance 97-08 (Transient Boaters)

All News | Transient Boating Tax Incentive | Dockominium Lifestyle

Good News For Boat Slip Investors and Transient Boaters

South Carolina's Horry County Council passed Ordinance 97-08 which allows transient boaters to spend up to 179 days (consecutive or aggregate) in Horry County (Myrtle Beach, North Myrtle Beach and Little River) marinas property tax free. The ordinance states (in part) the following:

"A boat, including its motor if the motor is separately taxed, which is not currently taxed in this State and is not used exclusively in interstate commerce, is subject to property tax in this State if it is present within this State for one hundred eighty days in the aggregate in a property tax year. Upon written request by a tax official, the owner must provide documentation or logs relating to the whereabouts of the boat in question. Failure to produce requested documents creates a rebuttable presumption that the boat in question is taxable within this State."

Cruising boaters from areas such as Washington D.C. and the northeast can now spend the winter months at Myrtle Beach Yacht Club without concern that Horry County will levy property taxes on their boats. Prior to this tax ordinance change, boaters were subject to tax.

This change benefits both transient boaters looking for a dockominium lifestyle and the boat slip owners (investors) that rent slips.