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H5014 • 2026
Motor Vehicle Property Tax Exemption
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Motor Vehicle Property Tax Exemption
Introduced and read first time ( House Journal-page 2 )
Referred to Committee on Ways and Means ( House Journal-page 2 )
Motor Vehicle Property Tax Exemption
2025-2026 Bill 5014: Motor Vehicle 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. 5014 STATUS INFORMATION General Bill Sponsors: Reps. Chapman, Neese, Vaughan, Whitmire, Willis, T. Moore, Huff, Duncan, Caskey, Lawson, Ligon, Long, Bowers, Forrest and Gagnon Companion/Similar bill(s): 4598 Document Path: LC-0502SA26.docx Introduced in the House on January 27, 2026 Currently residing in the House Committee on Ways and Means Summary: Motor Vehicle Property Tax Exemption HISTORY OF LEGISLATIVE ACTIONS Date Body Action Description with journal page number 1/27/2026 House Introduced and read first time ( House Journal-page 2 ) 1/27/2026 House Referred to Committee on Ways and Means ( House Journal-page 2 ) View the latest legislative information at the website VERSIONS OF THIS BILL 01/27/2026 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 ONE PERSONAL MOTOR VEHICLE FOR INDIVIDUALS OVER SIXTY-FIVE YEARS OF AGE. 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) to the extent not otherwise exempt, one hundred percent of the fair market value of one personal motor vehicle of an individual who has reached the age of seventy years on or before December thirty-first and fifty percent of the fair market value of one personal motor vehicle of an individual who has reached the age of sixty-five years on or before December thirty-first. ( b) An individual is eligible for the exemption provided for in this item if he: ( i) has paid South Carolina motor vehicle property taxes on one or more personal motor vehicles for a cumulative period of no less than five years, whether consecutively or nonconsecutively; and ( ii) has paid such motor vehicle property taxes at the full applicable tax rate for the required five-year period, without receiving any age-based, disability-based, or other partial or full exemptions or reductions during that period. ( c) The exemption authorized by this item: ( i) applies to one personal motor vehicle per taxpayer; ( ii) applies regardless of whether the vehicle is owned or leased; ( iii) is not subject to income limitations or means testing; ( iv) does not transfer upon sale, conveyance, or replacement of the vehicle; and ( v) must be claimed in the manner prescribed by the department. S ECTION 2. This act takes effect upon approval by the Governor and first applies to property tax years after 2025. ----XX---- This web page was last updated on January 27, 2026 at 10:14 AM