This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form PT-300 for the current year.
This document contains official instructions for Form PT-300 , Property Tax and Fee in Lieu - a form released and collected by the South Carolina Department of Revenue. An up-to-date fillable Form PT-300 Schedule A is available for download through this link.
Q: What is Form PT-300?
A: Form PT-300 is a form used to report property tax and fee in lieu in South Carolina.
Q: Who needs to file Form PT-300?
A: Anyone who owns taxable property in South Carolina needs to file Form PT-300.
Q: What is property tax?
A: Property tax is a tax on the value of real estate and other property.
Q: What is fee in lieu?
A: Fee in lieu is an alternative to property tax where a business pays a negotiated fee instead of property taxes.
Q: How often do I need to file Form PT-300?
A: Form PT-300 needs to be filed annually by January 15th.
Q: What information do I need to complete Form PT-300?
A: You will need information about your property, including its value and location.
Q: Are there any penalties for late filing?
A: Yes, there are penalties for late filing, including interest charges.
Q: What if I need help with Form PT-300?
A: If you need assistance with Form PT-300, you can contact the South Carolina Department of Revenue for guidance.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the South Carolina Department of Revenue.