South Carolina H 4138: Property tax exemption

Bill Text

2025-2026 Bill 4138 Text of Previous Version (Mar. 05, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 4138

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 
PROVIDE THAT LEGAL GUARDIANS OF MINOR OR DEPENDENT CHILDREN ARE ENTITLED TO A 
PROPERTY TAX EXEMPTION ON ONE PERSONAL MOTOR VEHICLE.

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

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

 (37) one personal motor vehicle owned or leased by a legal guardian 
of a minor or dependent child who is blind or 
required to use a wheelchair when the vehicle is used to transport the minor or dependent child.

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

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This web page was last updated on March 05, 2025 at 11:44 AM