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Legislation · South Carolina · 2025-2026 Regular Session

H 3841: Property tax

Summary

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. - Ratified Title

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May 26, 2026

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