You are right about Spartanburg County . Auditor's Office told me a few years back that as long as it was worth $500 , that I would get tax bill for it . Just got bill for 1999 Johnson 90 that is on pontoon at Greenwood for $21.98 . No bill for boat yet . It's a 1998 model which was purchased at same time as the motor . Also , got bill for 2019 Ranger 198P for $449 but no bill for motor , Mercury 150, which was also purchased at same time as the Ranger . I have no idea why but not going to ask either .