All Roll Calls
Yes: 484 • No: 0
South CarolinaH 4477126th General Assembly (2025-2026)HouseWALLET
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "HEIRS' PROPERTY TAX RELIEF ACT" BY AMENDING SECTION 12-37-3150, RELATING TO DETERMINING WHEN AN ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY.
Sponsored By: Kathy Landing (Republican)
Signed by Governor
Summary
Heirs' property
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
No property tax reset when heirs clear title
The law excludes certain title‑clearing transfers of heirs' property from a property tax "reset." The transfer must be between qualified family members (related by blood, marriage, or adoption, including spouse, child, grandchild, sibling, niece, nephew, aunt, uncle, cousin, or a court‑identified heir owner). Both the giver and receiver must have owned an interest in the property before the transfer. You must file affidavits with the county assessor, under penalty of perjury, confirming heirs' property status, the family relationship, and that the transfer is to clear title. Voluntary or court‑ordered partitions still qualify; each new parcel is assessed at its proportional value. Once title is cleared, the property is no longer heirs' property and this exclusion ends. The law takes effect May 15, 2026, and applies to property tax years beginning after 2025.
Sponsors & Cosponsors
Sponsor
Kathy Landing
Republican • House
Cosponsors
Gilda Cobb-Hunter
Democrat • House
Neal A. Collins
Republican • House
Wendell G. Gilliard
Democrat • House
Jerry N. Govan, Jr.
Democrat • House
Christopher R. "Chris" Hart
Democrat • House
Rosalyn D. Henderson-Myers, Ph.D.
Democrat • House
William G. "Bill" Herbkersman
Republican • House
John Richard C. King
Democrat • House
Jason Luck
Democrat • House
Marvin "Mark" Smith
Republican • House
Michael F. Rivers, Sr.
Democrat • House
Carla M. Schuessler
Republican • House
Courtney S. Waters
Democrat • House
Robert Q. Williams
Democrat • House
Roll Call Votes
House vote • 5/13/2026
(Heirs' property)Concur in Senate Amendments
Yes: 114 • No: 0
Senate vote • 5/6/2026
(Heirs' property)2nd Reading
Yes: 43 • No: 0
House vote • 4/23/2026
(Heirs' property)Passage of Bill
Yes: 109 • No: 0
House vote • 4/23/2026
(Heirs' property)Passage of Bill
Yes: 109 • No: 0
House vote • 4/23/2026
(Heirs' property)Passage of Bill
Yes: 109 • No: 0
Actions Timeline
Act No. 149
5/26/2026legislatureEffective date See Act for Effective Date
5/26/2026legislatureSigned By Governor
5/15/2026GovernorRatified R 197
5/14/2026legislatureRoll call Yeas-114 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 with amendment Finance
5/5/2026SenateReferred to Committee on Finance
4/28/2026SenateIntroduced and read first time
4/28/2026SenateRead third time and sent to Senate
4/24/2026HouseUnanimous consent for third reading on next legislative day
4/23/2026HouseRoll call Yeas-109 Nays-0
4/23/2026HouseRead second time
4/23/2026HouseAmended
4/23/2026HouseMember(s) request name added as sponsor: Govan, Hart
4/23/2026HouseCommittee report: Favorable with amendment Ways and Means
4/21/2026HouseMember(s) request name added as sponsor: Collins, Schuessler, Herbkersman, M.M.Smith
4/1/2026HouseMember(s) request name added as sponsor: Rivers, Williams, Luck, King, Gilliard, Waters, Henderson-Myers
3/31/2026HouseMember(s) request name added as sponsor: Cobb-Hunter
3/26/2026HouseReferred to Committee on Ways and Means
5/1/2025House
Bill Text
Introduced
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