Heirs' property

2025-2026 Bill 950: Heirs' property - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
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S. 950
STATUS INFORMATION
General Bill
Sponsors: Senators Davis, Alexander, Campsen and Zell
Companion/Similar bill(s): 5112
Document Path: LC-0535SA26.docx
Introduced in the Senate on February 24, 2026
Currently residing in the Senate Committee on
Finance
Summary: Heirs' property
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

2/24/2026

Senate

Introduced and read first time (
Senate Journal-page 5
)

2/24/2026

Senate

Referred to Committee on
Finance
(
Senate Journal-page 5
)

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 AMENDING SECTION
12-37-3150
, RELATING TO DETERMINING
WHEN AS ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE
TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY.

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

S
ECTION 1.
S
ection
12-37-3150
(B) of the S.C. Code is amended by
adding:

(
16)
(
a) a transfer made to a qualified
family member who has legal claim to heirs' property to clear the title of the
heirs' property, whereby both the grantor and grantee owned an interest in the
property prior to the transfer.

(
b)
For purposes of this item:

(
i) "Heirs' property" means real
property owned by one 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.

(
ii) "Qualified family member" means
a person related to the 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.

(
c)
A partition of heirs' property, whether voluntary or ordered by a court in a
proceeding to clear title, does not disqualify the resulting parcels from this
exclusion. Each partitioned parcel must be assessed at its proportional value.

(
d)
The transfer described in this item is not considered an assessable transfer of
interest only if the qualified family members submit affidavits to the county
assessor certifying under penalty of perjury that:

(
i) the property qualifies as heirs'
property;

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

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

(
e)
Once title on the property is cleared, the property is no longer heirs'
property and not eligible for the exclusion provided by this item.

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

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This web page was last updated on February 24, 2026 at 12:38 PM