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H4597 • 2026
Property Tax Exemption
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Property Tax Exemption
Member(s) request name added as sponsor: Brewer, Ford
Introduced and read first time ( House Journal-page 32 )
Referred to Committee on Ways and Means ( House Journal-page 32 )
Prefiled
Referred to Committee on Ways and Means
Property Tax Exemption
2025-2026 Bill 4597: 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. 4597 STATUS INFORMATION General Bill Sponsors: Reps. Holman, C. Mitchell, Pope, Edgerton, Brewer and Ford Document Path: LC-0462SA26.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 ) 1/21/2026 House Member(s) request name added as sponsor: Brewer, Ford 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 CERTAIN PROPERTY TAX EXEMPTIONS FOR INDIVIDUALS OVER THE AGE OF SIXTY-FIVE. 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 seventy years on or before December thirty-first, eight y percent of the fair market value of the primary residence of an individual who has reached the age of sixty-nine years on or before December thirty-first, sixty percent of the fair market value of the primary residence of an individual who has reached the age of sixty-eight years on or before December thirty-first, forty percent of the fair market value of a primary residence of an individual who has reached the age of sixty-seven years on or before December thirty-first, and twenty percent of the fair market value of the primary residence of an individual who has reached the age of sixty-six years on or before December thirty-first. S ECTION 2. This act takes effect upon approval by the Governor. ----XX---- This web page was last updated on January 13, 2026 at 2:42 PM