South Carolina General Assembly
125th Session, 2023-2024

Bill 3609


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT HEIRS' PROPERTY OWNED BY CERTAIN DISABLED VETERANS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.   Section 12-37-220(B) of the S.C. Code is amended by adding an item to read:

   (54) heirs' property owned by a veteran of the Armed Forces of the United States who is permanently and totally disabled as a result of a service-connected disability and who files with the Department of Revenue a certificate signed by the county service officer certifying this disability. For purposes of this item, "heirs' property" has the same meaning as provided in Section 15-61-320.

SECTION 2.   This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2022.

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This web page was last updated on January 11, 2023 at 11:09 AM