South Carolina S 211: Ad Valorem tax

Bill Text

2025-2026 Bill 211 Text of Previous Version (Jan. 15, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 211

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 CLASSES OF PROPERTY THAT ARE EXEMPT FROM AD 
VALOREM TAXATION, SO AS TO PROVIDE THAT CURRENT VOLUNTEER FIREFIGHTERS ARE 
ELIGIBLE FOR THE TAX EXEMPTION ON PROPERTY THEY OWN.

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

SECTION 1. Section 12-37-220(B)(1)(e)(i) of the S.C. Code is 
amended to read:

 (i) 
"eligible owner" means:

 (A) 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;

 (B) a former law enforcement officer 
as further defined in Section 23-23-10, who is permanently and totally disabled 
as a result of a law enforcement service-connected disability;

 (C) a former firefighter, including a 
volunteer firefighter as further defined in Chapter 80, Title 40, who is 
permanently and totally disabled as a result of a firefighting 
service-connected disability;

 (D) a current volunteer firefighter;

SECTION 2. This act takes effect upon approval 
by the Governor.

----XX----

This web page was last updated on January 15, 2025 at 01:24 PM