# South Carolina H 4477: 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.

South Carolina H 4477, 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., is a 126th General Assembly (2025-2026) House bill sponsored by Kathy Landing (Republican); status signed, last action 2026-05-26 (Act No. 149); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/SC-H4477-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Carolina H 4477
- State: South Carolina
- Session: 126th General Assembly (2025-2026)
- Title: 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.
- Status: signed
- Chamber: House
- Introduced: 2025-05-01
- Last action: 2026-05-26, Act No. 149
- Sponsor: Kathy Landing (Republican)
- Cosponsors: 14
- Touches household money: yes
- Roll calls: 5 (484 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

Heirs' property

## Bill overview: provisions PRIA read

- No property tax reset when heirs clear title: benefit, medium. 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 h…

## Sponsors and cosponsors

- Sponsor: Kathy Landing (Republican), House
- Cosponsor: Gilda Cobb-Hunter (Democrat), House
- Cosponsor: Neal A. Collins (Republican), House
- Cosponsor: Wendell G. Gilliard (Democrat), House
- Cosponsor: Jerry N. Govan, Jr. (Democrat), House
- Cosponsor: Christopher R. "Chris" Hart (Democrat), House
- Cosponsor: Rosalyn D. Henderson-Myers, Ph.D. (Democrat), House
- Cosponsor: William G. "Bill" Herbkersman (Republican), House
- Cosponsor: John Richard C. King (Democrat), House
- Cosponsor: Jason Luck (Democrat), House
- Cosponsor: Marvin "Mark" Smith (Republican), House
- Cosponsor: Michael F. Rivers, Sr. (Democrat), House
- Cosponsor: Carla M. Schuessler (Republican), House
- Cosponsor: Courtney S. Waters (Democrat), House
- Cosponsor: Robert Q. Williams (Democrat), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-05-13 | House | (Heirs' property)Concur in Senate Amendments | pass | 114 | 0 |   |
| 2026-05-06 | Senate | (Heirs' property)2nd Reading | pass | 43 | 0 |   |
| 2026-04-23 | House | (Heirs' property)Passage of Bill | pass | 109 |   |   |
| 2026-04-23 | House | (Heirs' property)Passage of Bill | pass | 109 | 0 |   |
| 2026-04-23 | House | (Heirs' property)Passage of Bill | pass | 109 |   |   |

## Actions (26)

- 2026-05-26: Act No. 149 (legislature)
- 2026-05-26: Effective date See Act for Effective Date (legislature)
- 2026-05-15: Signed By Governor (Governor)
- 2026-05-14: Ratified R 197 (legislature)
- 2026-05-13: Roll call Yeas-114 Nays-0 (House)
- 2026-05-13: Concurred in Senate amendment and enrolled (House)
- 2026-05-12: Debate adjourned (House)
- 2026-05-07: Read third time and returned to House with amendments (Senate)
- 2026-05-06: Roll call Ayes-43 Nays-0 (Senate)
- 2026-05-06: Read second time (Senate)
- 2026-05-06: Committee Amendment Adopted (Senate)
- 2026-05-05: Committee report: Favorable with amendment Finance (Senate)
- 2026-04-28: Referred to Committee on Finance (Senate)
- 2026-04-28: Introduced and read first time (Senate)
- 2026-04-24: Read third time and sent to Senate (House)
- 2026-04-23: Unanimous consent for third reading on next legislative day (House)
- 2026-04-23: Roll call Yeas-109 Nays-0 (House)
- 2026-04-23: Read second time (House)
- 2026-04-23: Amended (House)
- 2026-04-23: Member(s) request name added as sponsor: Govan, Hart (House)
- 2026-04-21: Committee report: Favorable with amendment Ways and Means (House)
- 2026-04-01: Member(s) request name added as sponsor: Collins, Schuessler, Herbkersman, M.M.Smith (House)
- 2026-03-31: Member(s) request name added as sponsor: Rivers, Williams, Luck, King, Gilliard, Waters, Henderson-Myers (House)
- 2026-03-26: Member(s) request name added as sponsor: Cobb-Hunter (House)
- 2025-05-01: Referred to Committee on Ways and Means (House)
- 2025-05-01: Introduced and read first time (House)

## Bill text

- Introduced: [HTML](https://www.scstatehouse.gov/sess126_2025-2026/bills/4477.htm)

## Related bills

- S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO ALLOW THE COUNTY TO INSTEAD ENFORCE AE STANDARDS IN GEORGETOWN COUNTY'S FLOOD DAMA… (became law)
- S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION COMMITTEE, SO AS TO PROVIDE THAT EACH MEMBER OF THE KERSHAW COUNTY TRANSPORTATIO… (signed)
- H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD OF EDUCATION, SO AS TO CLARIFY THE METHOD BY WHICH PERSONS FILE TO BECOME A CANDI… (signed)
- S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDUCATION, RELATING TO DETERMINATION OF RATES OF TUITION AND FEES, DESIGNATED AS RE… (signed)
- S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RECEIVE A MONTHLY LEGISLATIVE EXPENSE ALLOWANCE OF ONE THOUSAND DOLLARS; TO PROVID… (signed)
- H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING AS PROVIDED FOR IN CHAPTER 3, TITLE 61 TO MAY 1, 2026. (signed)

## Sources
- [Introduced (HTML)](https://www.scstatehouse.gov/sess126_2025-2026/bills/4477.htm)

## Related
- [S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO AL…](https://policyrisk.com/state-bill/SC-S0623-2025-2026)
- [S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION…](https://policyrisk.com/state-bill/SC-S0586-2025-2026)
- [H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD O…](https://policyrisk.com/state-bill/SC-H5653-2025-2026)
- [S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDU…](https://policyrisk.com/state-bill/SC-S1062-2025-2026)
- [S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RE…](https://policyrisk.com/state-bill/SC-S0779-2025-2026)
- [H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING…](https://policyrisk.com/state-bill/SC-H5261-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/SC-H4477-2025-2026 (as of 2026-10-12).