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H4578 • 2026

Property Tax Exemption

Property Tax Exemption

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Reps. Burns, Pope, Oremus and White
Last action
2026-01-20
Official status
Member(s) request name added as sponsor: White
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Property Tax Exemption

Property Tax Exemption

What This Bill Does

  • Property Tax Exemption

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-20 House

    Member(s) request name added as sponsor: White

  2. 2026-01-13 House

    Introduced and read first time ( House Journal-page 28 )

  3. 2026-01-13 House

    Referred to Committee on Ways and Means ( House Journal-page 28 )

  4. 2025-12-16 House

    Prefiled

  5. 2025-12-16 House

    Referred to Committee on Ways and Means

Official Summary Text

Property Tax Exemption

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 4578: Property Tax Exemption - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
Download
This Bill
in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
H. 4578
STATUS INFORMATION
General Bill
Sponsors: Reps. Burns, Pope, Oremus and White
Document Path: LC-0460SA26.docx
Introduced in the House on January 13, 2026
Currently residing in the House
Summary: Property Tax Exemption
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

12/16/2025

House

Prefiled

12/16/2025

House

Referred to Committee on
Ways and Means

1/13/2026

House

Introduced and read first time (
House Journal-page 28
)

1/13/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 28
)

1/20/2026

House

Member(s) request name added as sponsor: White

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
12/17/2025

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION
12-37-250
, RELATING TO HOMESTEAD EXEMPTION FOR TAXPAYERS SIXTY-FIVE
YEARS OF AGE AND OVER OR THOSE TOTALLY AND PERMANENTLY DISABLED OR LEGALLY
BLIND, SO AS TO PROVIDE THAT THE HOMESTEAD EXEMPTION DOES NOT APPLY TO CERTAIN
MILLAGE IMPOSED FOR SERVICING THE GENERAL OBLIGATION DEBT OF A SCHOOL DISTRICT.

B
e it enacted by the
General Assembly of the State of South Carolina:

S
ECTION 1.
S
ection
12-37-250
of the S.C. Code is amended by
adding:

(
K)
(
1) Notwithstanding the maximum fair
market value of a dwelling allowed pursuant to subsection (A), the homestead
property tax exem
ption does not apply to millage
imposed for servicing the general obligation debt of a school district secured
in whole or in part by the full faith and credit of the school district. The
exemption from such general obligation school debt property tax millage imposed
applies to one hundred percent of the fair market value of the dwelling.

(
2)
The reimbursement provisions of Section
12-37-270
do not apply to that portion
of the school debt service millage above the maximum fair market limit provided
in subsection (A).

S
ECTION 2. This act takes effect upon approval
by the Governor and first applies for homestead exemptions for property tax
years beginning after 2026.

----XX----

This web page was last updated on January 13, 2026 at 2:41 PM