South Carolina H 3841: Property tax

Bill Text

2025-2026 Bill 3841 Text of Previous Version (May. 06, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3841

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

Indicates Matter Stricken

Indicates New Matter

Committee Amendment Adopted

May 6, 2026

H. 3841

Introduced by Reps. Hewitt, B. Newton, Yow, 
Hardee, Bailey, M. M. Smith, Teeple, Kirby, Bustos, Landing, Brewer, Hartnett, 
Lawson, Davis, Murphy and Weeks 

S. Printed 5/6/26--S.

Read the first time April 9, 2025

________

A bill

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.

 Amend Title To Conform

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

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.

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.

SECTION 3. 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 May 06, 2026 at 07:19 PM