Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
H4600 • 2026
Property tax exemption
The official status still shows this bill as active or still awaiting another formal step.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Property tax exemption
Member(s) request name added as sponsor: Hewitt
Member(s) request name added as sponsor: Schuessler
Member(s) request name added as sponsor: White
Introduced and read first time ( House Journal-page 33 )
Referred to Committee on Ways and Means ( House Journal-page 33 )
Prefiled
Referred to Committee on Ways and Means
Property tax exemption
2025-2026 Bill 4600: 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. 4600 STATUS INFORMATION General Bill Sponsors: Reps. Holman, C. Mitchell, Pope, Clyburn, White, Schuessler and Hewitt Document Path: LC-0437SA26.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 33 ) 1/13/2026 House Referred to Committee on Ways and Means ( House Journal-page 33 ) 1/20/2026 House Member(s) request name added as sponsor: White 1/21/2026 House Member(s) request name added as sponsor: Schuessler 5/6/2026 House Member(s) request name added as sponsor: Hewitt 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 EXEMPT A CERTAIN PERCENT OF THE FAIR MARKET OF AN OWNER-OCCUPIED RESIDENTIAL PROPERTY IF THE OWNER IS A VETERAN WITH A SERVICE-CONNECTED DISABILITY. 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) ( a) In addition to any other exemption, the fair market value of the owner-occupied residential property of a person is exempt from county, municipal, school, and special assessment real estate property taxes when the person is a veteran of the Armed Forces of the United States and has a service-connected disability. The percentage amount of the exemption that a person may claim must equal the percentage of the person's service-connected disability. To qualify for the exemption, the person must have a service-connected disability of at least ten percent. ( b) The department may adopt rules and promulgate regulations necessary to administer the provisions of this section. However, a surviving spouse may keep this exemption in the same manner as a surviving spouse may keep the exemption pursuant to Section 12-37-250 , mutatis mutandis. S ECTION 2. This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2025. ----XX---- This web page was last updated on January 13, 2026 at 2:42 PM