Heirs' property

2025-2026 Bill 5249: Heirs' property - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
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H. 5249
STATUS INFORMATION
General Bill
Sponsors: Reps. Herbkersman, Erickson, Schuessler, Kirby, Hartnett, Rivers, McDaniel, Williams, Jones, Dillard and Hewitt
Document Path: LC-0208PH26.docx
Introduced in the House on February 24, 2026
Currently residing in the House
Summary: Heirs' property
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

2/24/2026

House

Introduced and read first time (
House Journal-page 59
)

2/24/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 59
)

2/25/2026

House

Member(s) request name added as sponsor: Schuessler

2/26/2026

House

Member(s) request name added as sponsor: Kirby,
Hartnett, Rivers, McDaniel, Williams, Jones,
Dillard

4/1/2026

House

Member(s) request name added as sponsor: Hewitt

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
02/24/2026

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION
4-1-190
SO AS TO PROHIBIT A COUNTY FROM TREATING A TRANSFER OF HEIRS' PROPERTY
AS A TRANSFER REQUIRING REASSESSMENT OF THE PROPERTY UNDER CERTAIN CONDITIONS,
TO DEFINE TERMS, TO PROVIDE APPLICATION REQUIREMENTS, AND TO PROVIDE
APPLICABILITY.

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

S
ECTION 1.
C
hapter 1, Title 4 of the S.C. Code is amended by
adding:

S
ection
4-1-190
.
(
A) A county may not treat a
qualifying transfer of heirs' property, as defined in this section, as a
transfer requiring reassessment of property to fair market value pursuant to
Section
12-37-3150
.

(
B) For
purposes of this section:

(
1) "Heirs'
property" means real property owned by two or more individuals as tenants in
common, which was inherited from a relative and for which no formal probate or
recorded conveyance transferred clear title to the current owners.

(
2) "Qualified
family member" means a person related to a prior owner by blood, marriage, or
adoption including, but not limited to, a spouse, child, grandchild, sibling,
niece, nephew, aunt, uncle, cousin, or those identified as heir owners by a
court of competent jurisdiction.

(
3) "Qualifying
transfer" means a conveyance, via judicial action, or recorded instrument
undertaken solely for the purpose of clearing or consolidating title to heirs'
property among qualified family members, provided that both the grantor and
grantee owned an undivided interest in the property prior to the transfer, through
a:

(
a)
quiet title action order;

(
b)
partition in kind order; or

(
c)
master-in-equity.

(
C) If
heirs' property is partitioned pursuant to a qualifying transfer:

(
1)
each resulting partitioned parcel must retain its assessed value as a pro rata
share of the existing or original parcel and be taxed at its corresponding
proportional amount and property classification; and

(
2)
each partitioned parcel maintains its eligibility for any statutory caps or
limitations on assessed value increases, including the fifteen percent
reassessment limitation.

(
D) The
limitation provided by this section applies only if the qualified family
members submit an application to the county assessor, on a form developed by
the South Carolina Department of Revenue, including an affidavit certifying
under penalty of perjury that:

(
1)
the property qualifies as heirs' property;

(
2)
the transfer was made pursuant to a judicial order described in subsection
(B)(3);

(
3)
the transfer is between qualified family members; and

(
4)
the transfer is for the purpose of clearing title.

(
E) Once
title is cleared, the property is no longer considered heirs' property for
purposes of this section and is not eligible for the limitation provided
herein, as verified by tax map number or other parcel identifier at the time of
the qualifying transfer.

(
F)
This section does not apply to:

(
1)
transfers not part of a judicial action described in subsection (B)(3); or

(
2)
transfers to a person who is not a qualified family member.

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

----XX----

This web page was last updated on February 24, 2026 at 1:36 PM