South Carolina · 2025-2026 Regular Session
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.
Act No. 140 (2026-05-26)