Heirs' property

2025-2026 Bill 4477: Heirs' property

South Carolina General Assembly

126th Session, 2025-2026

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A149, R197, H4477

STATUS INFORMATION

General Bill

Sponsors: Reps. Landing, Cobb-Hunter, Rivers, Williams, Luck, King, Gilliard, Waters, Henderson-Myers, Collins, Schuessler, Herbkersman, M.M. Smith, Govan and Hart

Companion/Similar bill(s): 4071

Document Path: LC-0256DG25.docx

Introduced in the House on May 1, 2025

Introduced in the Senate on April 28, 2026

Last Amended on May 6, 2026

Currently residing in the House

Governor's Action: May 15, 2026, Signed

Summary: Heirs' property

HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

5/1/2025

House

Introduced and read first time (
House Journal-page 139
)

5/1/2025

House

Referred to Committee on
Ways and Means
(
House Journal-page 139
)

3/26/2026

House

Member(s) request name added as sponsor: Cobb-Hunter

3/31/2026

House

Member(s) request name added as sponsor: Rivers,
Williams, Luck, King, Gilliard, Waters,
Henderson-Myers

4/1/2026

House

Member(s) request name added as sponsor: Collins,
Schuessler, Herbkersman, M.M. Smith

4/21/2026

House

Committee report: Favorable with amendment
Ways and Means
(
House Journal-page 6
)

4/23/2026

House

Member(s) request name added as sponsor: Govan, Hart

4/23/2026

House

Amended (
House Journal-page 33
)

4/23/2026

House

Read second time (
House Journal-page 33
)

4/23/2026

House

Roll call Yeas-109 Nays-0 (
House Journal-page 35
)

4/23/2026

House

Unanimous consent for third reading on next
legislative day (
House Journal-page 36
)

4/24/2026

House

Read third time and sent to Senate (
House Journal-page 3
)

4/28/2026

Senate

Introduced and read first time (
Senate Journal-page 9
)

4/28/2026

Senate

Referred to Committee on
Finance
(
Senate Journal-page 9
)

5/5/2026

Senate

Committee report: Favorable with amendment
Finance
(
Senate Journal-page 13
)

5/6/2026

Senate

Committee Amendment Adopted (
Senate Journal-page 116
)

5/6/2026

Senate

Read second time (
Senate Journal-page 116
)

5/6/2026

Senate

Roll call Ayes-43 Nays-0 (
Senate Journal-page 116
)

5/7/2026

Senate

Read third time and returned to House with amendments (
Senate Journal-page 29
)

5/12/2026

House

Debate adjourned (
House Journal-page 108
)

5/13/2026

House

Concurred in Senate amendment and enrolled (
House Journal-page 80
)

5/13/2026

House

Roll call Yeas-114 Nays-0 (
House Journal-page 80
)

5/14/2026

Ratified R 197

5/15/2026

Signed By Governor

5/26/2026

Effective date See Act for Effective Date

5/26/2026

Act No. 149

View the latest
legislative information
at the website

VERSIONS OF THIS BILL

05/01/2025
04/21/2026
04/23/2026
05/05/2026
05/06/2026

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

(A149, R197, H4477)

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "HEIRS' PROPERTY TAX RELIEF ACT" BY AMENDING SECTION 12-37-3150, RELATING TO DETERMINING WHEN AN ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY.

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

Citation

SECTION 1. This act may be cited as the "Heirs' Property Tax Relief Act."

Heirs' property

SECTION 2. Section 12-37-3150(B) of the S.C. Code is amended by adding:

(16)(a) a transfer made to a qualified family member who has legal claim to heirs' property to clear the title of the heirs' property, whereby both the grantor and grantee owned an interest in the property prior to the transfer.

(b) For purposes of this item:

(i) "Heirs' property" means real property owned by one or more individuals as tenants in common, which was inherited from a relative and for which no formal probate or recorded conveyance transferred clear title to the current owners.

(ii) "Qualified family member" means a person related to the prior owner by blood, marriage, or adoption including, but not limited to, a spouse, child, grandchild, sibling, niece, nephew, aunt, uncle, cousin, or those identified as heir owners by a court of competent jurisdiction.

(c) A partition of heirs' property, whether voluntary or ordered by a court in a proceeding to clear title, does not disqualify the resulting parcels from this exclusion. Each partitioned parcel must be assessed at its proportional value.

(d) The transfer described in this item is not considered an assessable transfer of interest only if the qualified family members submit affidavits to the county assessor certifying under penalty of perjury that:

(i) the property qualifies as heirs' property;

(ii) the transfer is between qualified family members; and

(iii) the transfer is for the purpose of clearing title.

(e) Once title on the property is cleared, the property is no longer heirs' property and not eligible for the exclusion provided by this item.

Time effective

SECTION 3. This act takes effect upon approval by the Governor and applies to property tax years beginning after 2025.

Ratified the 14th day of May, 2026.

Approved the 15th day of May, 2026.

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This web page was last updated on
June 11, 2026 at 2:59 PM