South Carolina H 4596: Property Tax Exemption

Status: Member(s) request name added as sponsor: Schuessler (as of 2026-01-21)

State: South Carolina · Session: 2025-2026 · Bill: H 4596

Sponsors: C. Mitchell, Edgerton, Holman, Kilmartin, Oremus, Pope, Schuessler, White

Bill Text

2025-2026 Bill 4596 Text of Previous Version (Dec. 17, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 4596

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 CERTAIN INCREASES IN PROPERTY TAX ARE EXEMPT FOR INDIVIDUALS 
SIXTY-FIVE AND OLDER.

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) to the extent not already exempt pursuant to Section 12-37-250, for 
an individual who has reached the age of sixty-five years on or before December 
thirty-first, any increase in property tax owed from the time the individual 
reached the age of sixty-five years.

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

----XX----

This web page was last updated on December 17, 2025 at 12:44 PM

View South Carolina H 4596 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.