BPP Filing Is Streamlined, Has Your County Adopted the Online Process?

SCAPA Advocacy helps simplify the process.  As a result, 16 South Carolina counties have adopted the standardized online filing of PT-100 with SC Department of Revenue. Is yours one?

Led by Immediate Past Chair Ken Newhouse and others, SCACPA has been working for many years with the South Carolina Department of Revenue and representatives of the state’s counties to streamline and simplify payments of Business Personal Property (BPP) tax in South Carolina.

Resolving the differences in filing processes among counties helps remove filing barriers and makes our state a better place for businesses.  A major step forward was an agreement in 2020 with the counties agreeing to report on a common form, Form PT-100.

Since then, 16 counties have also adopted the process of filing the PT-100 electronically through the SC DOR’s MyDORWAY portal. The remaining counties still utilize different processes, including paper filings.

SCACPA is asking for your help to get counties to adopt the process of filing Form PT-100 electronically through the South Carolina Department of Revenue’s MyDOORWAY. 

Specifically, if you know who to contact in your county to help us get the county to adopt the electronic filing process, can you join us in this effort?  This could be the County Auditor, Treasurer or a Council Member.

The 16 counties that have adopted the online filing process are: Aiken, Anderson, Cherokee, Chester, Colleton, Dorchester, Fairfield, Greenville, Lancaster, Lexington, Oconee, Pickens (except rent), Saluda, Union, Williamsburg and York.

If you can help, please email us at communications@scacpa.org or call 803.791.4181.

BACKGROUND, AND PROGRESS

SCACPA’s advocacy efforts have made a concrete difference in resolving the decades-long frustrations with how the Business Personal Property Tax (BPP) is collected around the state. Some issues on this matter are now resolved, and with your help we can iron out what’s remaining.

For decades, Business Personal Property Tax compliance required split filings: retail businesses filed property tax returns with the state, all other businesses filed their property tax returns with the county.  On top of that, many counties had different types of forms, with some being online, others being electronic, and a handful that would fax you the form each year. When you consider that South Carolina has 46 counties, this mix of processes added up to a confusing burden for both new businesses coming into the state and in-state businesses that wished to expand into other counties.

Positive change began about 10 years ago when a Greenville auditor who was technologically innovative had the foresight to successfully work with the state to have all BPP taxes filed with the South Carolina Department of Revenue. Filing with the DOR as a single point for all counties did not change the amount of the assessment, or even how much a county would receive. It simply allowed for one form and one single place to file. From there, all amounts filed with the SCDOR would be transferred to the county electronically.

SCACPA supported the Department when it introduced legislation to have all filings completed electronically through the SCDOR website through one common form. The dual aims were to simplify the burden of filing in multiple locations and in a standardized format. This effort met headwinds from associations that represented counties and municipalities.

After years of testimony and advocacy work, in 2020 we agreed with the counties for a single form – the PT-100 – to be used in filing the BPP and that assessments would be determined by the SCDOR. That bill was signed into law. At that time, only eight counties had signed up to have all filings with SCDOR.

NEXT STEPS WE CAN TAKE TOGETHER

SCACPA continues to advocate strongly for a single point of electronic filing. While progress is being made, not all parties in the state are in the clear yet.

Despite the law change, this year some counties sent their own forms and some counties still have their own online filings. We are asking you to help us.  We will be reaching out to county council members, Treasurers, Auditors and state legislators to encourage them to speed up their county’s agreement to join the growing list of cooperating counties.

If you know who to contact in your county, can you join us in this effort?

Resolving the differences in filing processes among counties is a step to removing barriers and making our state a better place for businesses.

If you can help, please email us at communications@scacpa.org or call 803.791.4181.

WHO TO CALL AT THE SCDOR ABOUT BPP

If you have questions about filing BPP, the direct number to call for BPP MyDORWAR registration is 803.898.7700 and their email address is BPP@dor.sc.gov .

SCDOR Local Government Services is a section to the Property Division that administers property tax exemption reimbursement programs, collects and publishes property tax data and offers instruction and assistance to property tax officials in counties and municipalities across the state. Bill Paradice at 803.898.5207 and William.Paradice@dor.sc.gov can answer questions on homestead exemptions, merchants inventory and property tax relief.

Michelle Mishoe, Manufacturing BPP, can be reached at 803.898.5311 or 803.904.1552.

The BPP Taxes Hotline is 803.898.5222 and the Manufacturing Section Hotline is 803.898.5055.

The SCDOR’s Business Personal Property page can be found at Business Personal Property (sc.gov).

Instructions on how to file BPP through MyDORWAY can be found at BPP MyDORWAY Upload Instructions (sc.gov).