South Carolina S 317: House Boat taxes

Status: Referred to Committee on Finance (as of 2025-02-05)

State: South Carolina · Session: 2025-2026 · Bill: S 317

Sponsors: Cash, Climer, Davis, Fernandez, Gambrell, Goldfinch, Grooms, Johnson, Leber, Stubbs, Turner, Zell

Bill Text

2025-2026 Bill 317 Text of Previous Version (Feb. 05, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 317

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 THE GENERAL EXEMPTION FROM PROPERTY TAXES, SO AS 
TO PROVIDE A PROPERTY TAX EXEMPTION OF FIFTY PERCENT OF THE FAIR MARKET VALUE 
OF WATERCRAFT.

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

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

 (54) fifty percent of the fair market 
value of watercraft as defined in Section 50-23-5.

SECTION 2. This act takes effect on January 1, 
2026, and first applies to property tax years beginning after 2026.

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This web page was last updated on February 05, 2025 at 02:33 PM

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