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R183, H3841
STATUS INFORMATION
General Bill
Sponsors: Reps. Hewitt, B. Newton, Yow, Hardee, Bailey, M.M. Smith, Teeple, Kirby, Bustos, Landing, Brewer, Hartnett, Lawson, Davis, Murphy and Weeks
Document Path: LC-0130DG25.docx
Introduced in the House on January 30, 2025
Introduced in the Senate on April 9, 2025
Last Amended on May 6, 2026
Currently residing in the House
Governor's Action: May 15, 2026, Signed
Summary: Property tax
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 1/30/2025 | House | Introduced and read first time (House Journal-page 31) |
| 1/30/2025 | House | Referred to Committee on Ways and Means (House Journal-page 31) |
| 4/3/2025 | House | Member(s) request name added as sponsor: Weeks |
| 4/3/2025 | House | Committee report: Favorable Ways and Means (House Journal-page 2) |
| 4/8/2025 | House | Read second time (House Journal-page 43) |
| 4/8/2025 | House | Roll call Yeas-107 Nays-0 (House Journal-page 43) |
| 4/8/2025 | Scrivener's error corrected | |
| 4/9/2025 | House | Read third time and sent to Senate (House Journal-page 22) |
| 4/9/2025 | Senate | Introduced and read first time (Senate Journal-page 3) |
| 4/9/2025 | Senate | Referred to Committee on Finance (Senate Journal-page 3) |
| 5/5/2026 | Senate | Committee report: Favorable Finance (Senate Journal-page 11) |
| 5/6/2026 | Senate | Committee Amendment Adopted (Senate Journal-page 113) |
| 5/6/2026 | Senate | Read second time (Senate Journal-page 113) |
| 5/6/2026 | Senate | Roll call Ayes-43 Nays-0 (Senate Journal-page 113) |
| 5/7/2026 | Senate | Read third time and returned to House with amendments (Senate Journal-page 28) |
| 5/12/2026 | House | Debate adjourned (House Journal-page 109) |
| 5/13/2026 | House | Concurred in Senate amendment and enrolled (House Journal-page 82) |
| 5/13/2026 | House | Roll call Yeas-109 Nays-0 (House Journal-page 82) |
| 5/14/2026 | Ratified R 183 | |
| 5/15/2026 | Signed By Governor |
View the latest legislative information at the website
VERSIONS OF THIS BILL
01/30/2025
04/03/2025
04/08/2025
05/05/2026
05/06/2026
NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.
(R183, H3841)
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ASSESSMENT RATIOS, SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES, PROPERTY RECEIVING THE FOUR PERCENT ASSESSMENT RATIO SHALL CONTINUE AT FOUR PERCENT WHEN THE OWNER DIES; AND BY ADDING SECTION 12-37-460 SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES PROPERTY TAX EXEMPTIONS SHALL CONTINUE TO APPLY WHEN THE OWNER DIES.
Be it enacted by the General Assembly of the State of South Carolina:
Assessment rate for decedent's estate
SECTION 1. Section 12-43-220(c) of the S.C. Code is amended by adding:
(9) Notwithstanding any other provision of law, when an owner receiving the special assessment rate pursuant to this item (c) dies, the property shall continue to receive the special assessment rate until the decedent's estate is closed, upon the recording of a deed or deed of distribution out of the estate, or after December thirty-first of the year following the date of death, whichever occurs first. This subitem does not apply if the property is rented for more than seventy-two days in or following the calendar year of the decedent's death or if a change of use occurs.
Exemptions for decedents estate
SECTION 2. Article 3, Chapter 37, Title 12 of the S.C. Code is amended by adding:
Section 12-37-460. Notwithstanding any other provision of law, when an owner of real property dies, the property shall continue to receive any property tax exemption it was receiving at the time of death until the decedent's estate is closed, upon the recording of a deed or deed of distribution out of the estate, or after December thirty-first of the year following the date of death, whichever occurs first. This section does not apply if the property becomes ineligible for the exemption for a reason other than the death.
Time effective
SECTION 3. This act takes effect upon approval by the Governor and applies to property tax years beginning after 2025.
Ratified the 14th day of May, 2026.
Approved the 15th day of May, 2026. -- S.
This web page was last updated on May 22, 2026 at 12:28 PM