South Carolina H 3410: Community charge on nonprofit hospitals and institutions of higher learning

Bill Text

2025-2026 Bill 3410 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3410

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 A 
PROPERTY TAX EXEMPTION FOR TWO PRIVATE PASSENGER VEHICLES OWNED OR LEASED BY 
ANY PERMANENTLY AND TOTALLY DISABLED FORMER LAW ENFORCEMENT OFFICER, FORMER 
EMERGENCY MEDICAL TECHNICIAN, OR FORMER FIREFIGHTER.

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

SECTION 1. Section 12-37-220(B)(3) of the S.C. Code is amended to 
read:

 (3)(a) two private passenger vehicles owned or leased by any 
disabled veteran, or the spouse of the disabled veteran if the spouse resides 
with the veteran and the vehicle is registered at that same address, designated 
by the veteran for which special license tags have been issued by the 
Department of Motor Vehicles under the provisions of Sections 56-3-1110 to 
56-3-1130 or, in lieu of the license, if the veteran has a certificate signed 
by the county service officer or the Veterans Administration of the total and 
permanent disability which must be filed with the Department of Motor Vehicles. 
The exemption extends to the surviving spouse of the person on one private 
passenger vehicle owned or leased by the spouse for their lifetime or until the 
remarriage of the surviving spouse. If a trustee holds legal title to a vehicle 
and the beneficiary is a person who qualifies otherwise for the exemption 
provided and the beneficiary uses the vehicle, then the vehicle is exempt from 
property taxation in the same amount and manner;

 (b) two private passenger vehicles 
owned or leased by any permanently and totally disabled former law enforcement 
officer, former emergency medical technician, or former firefighter, as defined 
in subsection (B)(1)(e). The exemption extends to the surviving spouse of the 
person on one private passenger vehicle owned or leased by the spouse for their 
lifetime or until the remarriage of the surviving spouse;

SECTION 2. This act takes effect upon approval 
by the Governor and first applies to property tax years beginning after 2024.

----XX----

This web page was last updated on December 06, 2024 at 11:40 AM