Are manufactured homes in South Carolina subject to property taxes?

Manufactured homes in South Carolina are indeed subject to property taxes. This understanding aligns with the state's tax policies regarding real and personal property. When a manufactured home is placed on a foundation and meets certain criteria, it is considered real property and thus is taxable just like any other real estate. The tax assessment applies regardless of the age of the home or whether it is used as a rental property. Taxes are assessed based on the value of the home and contribute to funding local services such as schools, roads, and emergency services. This ensures that manufactured homes are treated similarly to traditional site-built homes in terms of property taxation.