All Roll Calls
Yes: 473 • No: 0
South CarolinaH 3841126th General Assembly (2025-2026)HouseWALLET
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ASSESSMENT RATIOS, SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES, PROPERTY RECEIVING THE FOUR PERCENT ASSESSMENT RATIO SHALL CONTINUE AT FOUR PERCENT WHEN THE OWNER DIES; AND BY ADDING SECTION 12-37-460 SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES PROPERTY TAX EXEMPTIONS SHALL CONTINUE TO APPLY WHEN THE OWNER DIES.
Sponsored By: Lee Hewitt (Republican)
Signed by Governor
Summary
Property tax
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Lower home taxes continue after death
When a South Carolina homeowner dies, existing property tax breaks keep applying for a short time. If the home had the 4% owner‑occupied assessment, that rate stays until the estate is closed, a deed is recorded, or December 31 of the year after death, whichever comes first. The 4% rate stops sooner if the home is rented more than 72 days in or after the death year, or if the use changes. Any property tax exemption in place at death also continues on the same timeline, but only while the home still qualifies for that exemption. This applies to property tax years starting in 2026.
Sponsors & Cosponsors
Sponsor
Lee Hewitt
Republican • House
Cosponsors
Brandon Newton
Republican • House
William H. Bailey
Republican • House
Gary S. Brewer, Jr.
Republican • House
Joseph M. "Joe" Bustos
Republican • House
Sylleste H. Davis
Republican • House
Kevin Hardee
Republican • House
Thomas F. "Tom" Hartnett, Jr.
Republican • House
Roger K. Kirby
Democrat • House
Kathy Landing
Republican • House
M. Brian Lawson
Republican • House
Marvin "Mark" Smith
Republican • House
Murphy
Affiliation unavailable
James E. Teeple
Republican • House
J. David Weeks
Democrat • House
Richard L. "Richie" Yow
Republican • House
Roll Call Votes
House vote • 5/13/2026
(Property tax)Concur in Senate Amendments
Yes: 109 • No: 0
Senate vote • 5/6/2026
(Property tax)2nd Reading
Yes: 43 • No: 0
House vote • 4/8/2025
(Property tax)Passage of Bill
Yes: 107 • No: 0
House vote • 4/8/2025
(Property tax)Passage of Bill
Yes: 107 • No: 0
House vote • 4/8/2025
(Property tax)Passage of Bill
Yes: 107 • No: 0
Actions Timeline
Act No. 140
5/26/2026legislatureEffective date See Act for Effective Date
5/26/2026legislatureSigned By Governor
5/15/2026GovernorRatified R 183
5/14/2026legislatureRoll call Yeas-109 Nays-0
5/13/2026HouseConcurred in Senate amendment and enrolled
5/13/2026HouseDebate adjourned
5/12/2026HouseRead third time and returned to House with amendments
5/7/2026SenateRoll call Ayes-43 Nays-0
5/6/2026SenateRead second time
5/6/2026SenateCommittee Amendment Adopted
5/6/2026SenateCommittee report: Favorable Finance
5/5/2026SenateReferred to Committee on Finance
4/9/2025SenateIntroduced and read first time
4/9/2025SenateRead third time and sent to Senate
4/9/2025HouseScrivener's error corrected
4/8/2025legislatureRoll call Yeas-107 Nays-0
4/8/2025HouseRead second time
4/8/2025HouseCommittee report: Favorable Ways and Means
4/3/2025HouseMember(s) request name added as sponsor: Weeks
4/3/2025HouseReferred to Committee on Ways and Means
1/30/2025HouseIntroduced and read first time
1/30/2025House
Bill Text
Introduced
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