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H4595 • 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. Holman, McCravy, C. Mitchell, Pope, Oremus, Edgerton, White, Kilmartin, Ford and Brewer
Last action
2026-01-21
Official status
Member(s) request name added as sponsor: Ford, Brewer
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. 2026-01-21 House

    Member(s) request name added as sponsor: Ford, Brewer

  2. 2026-01-20 House

    Member(s) request name added as sponsor: White, Kilmartin

  3. 2026-01-13 House

    Introduced and read first time ( House Journal-page 32 )

  4. 2026-01-13 House

    Referred to Committee on Ways and Means ( House Journal-page 32 )

  5. 2025-12-16 House

    Prefiled

  6. 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 4595: 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. 4595
STATUS INFORMATION
General Bill
Sponsors: Reps. Holman, McCravy, C. Mitchell, Pope, Oremus, Edgerton, White, Kilmartin, Ford and Brewer
Document Path: LC-0438SA26.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 32
)

1/13/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 32
)

1/20/2026

House

Member(s) request name added as sponsor: White,
Kilmartin

1/21/2026

House

Member(s) request name added as sponsor: Ford, Brewer

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
12-37-220
, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE FOR AN
EXEMPTION FOR THE PRIMARY RESIDENCE OF CERTAIN INDIVIDUALS WHO ARE OVER
SIXTY-FIVE OR ARE FULLY DISABLED VETERANS AND WHOSE PRIMARY RESIDENCE IS NOT
ENCUMBERED WITH A MORTGAGE LIEN.

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

S
ECTION 1.
S
ection
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
, one hundred percent of the fair market value of
the primary residence
of an individual who has
reached the age of sixty-five years on or before December thirty-first or is a fully
disabled veteran if that primary residence is not encumbered with a mortgage
lien.

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

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This web page was last updated on January 13, 2026 at 2:42 PM