Business Personal Property/Equipment & Third Party Collections

This is a tax on the furniture and equipment for the business. If you purchased a license through the South Carolina Department of Revenue, the information from your tax return for your business will be submitted to the Lancaster County Auditor to generate the taxes on your business personal property. This tax is based on what you claimed as business personal property on your return. You must complete a PT 100 for your business if you have a license through SCDOR. If you do not, your taxes will then be estimated.

Taxes will continue to generate on business personal property even if you have closed your business if you do not file the appropriate paperwork.

Set off Debt Information Link:


As part of the Tax Collector's pursuit of delinquent taxes, several programs are used; the Setoff Debt program, the delinquent tax sale and the use of a third party collection agency.  American Financial Credit Services, also known as AFCS, which specializes in governmental debt recovery.

If a business personal property account becomes delinquent, a notice will be sent to the address on record with the County.  Please make sure we have the most current mailing address. If you need to update your mailing address, contact the Auditor's office (803) 285-7424, for Furniture & Equipment bills. Contact the Department of Revenue (DOR) at

(803) 898-5222 for Business Personal Property bills. 

The taxpayer will have 30 days from the date of the initial notice to pay before the account is submitted to AFCS for collection. Once submitted, the account must be paid through AFCS.

Follow the link below for their website: