South Carolina S 950: Heirs' property

Bill Text

2025-2026 Bill 950 Text of Previous Version (Feb. 24, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 950

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 12-37-3150, RELATING TO DETERMINING 
WHEN AS ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE 
TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY.

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

SECTION 1. Section 12-37-3150(B) of the S.C. Code is amended by 
adding:

 (16)(a) a transfer made to a qualified 
family member who has legal claim to heirs' property to clear the title of the 
heirs' property, whereby both the grantor and grantee owned an interest in the 
property prior to the transfer.

 (b) 
For purposes of this item:

 (i) "Heirs' property" means real 
property owned by one or more individuals as tenants in common, which was 
inherited from a relative and for which no formal probate or recorded 
conveyance transferred clear title to the current owners.

 (ii) "Qualified family member" means 
a person related to the prior owner by blood, marriage, or adoption including, 
but not limited to, a spouse, child, grandchild, sibling, niece, nephew, aunt, 
uncle, cousin, or those identified as heir owners by a court of competent 
jurisdiction.

 (c) 
A partition of heirs' property, whether voluntary or ordered by a court in a 
proceeding to clear title, does not disqualify the resulting parcels from this 
exclusion. Each partitioned parcel must be assessed at its proportional value.

 (d) 
The transfer described in this item is not considered an assessable transfer of 
interest only if the qualified family members submit affidavits to the county 
assessor certifying under penalty of perjury that:

 (i) the property qualifies as heirs' 
property;

 (ii) the transfer is between 
qualified family members; and

 (iii) the transfer is for the purpose 
of clearing title.

 (e) 
Once title on the property is cleared, the property is no longer heirs' 
property and not eligible for the exclusion provided by this item.

SECTION 2. This act takes effect upon approval 
by the Governor and applies to property tax years beginning after 2025.

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This web page was last updated on February 24, 2026 at 12:38 PM