H 4700

South Carolina General Assembly
126th Session, 2025-2026
Bill 4700
Indicates Matter Stricken
Indicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION 12-37-220, RELATING TO THE HOME AND VEHICLE PROPERTY TAX EXEMPTIONS FOR
DISABLED VETERANS, SO AS TO ALLOW DISABLED VETERANS WHO ARE NOT TOTALLY AND
PERMANENTLY DISABLED TO CLAIM A PERCENTAGE OF THE EXEMPTION EQUAL TO THE
PERCENTAGE OF THE DISABLED VETERAN'S SERVICE-CONNECTED DISABILITY.
Be it enacted by the
General Assembly of the State of South Carolina:
SECTION 1.  Section 12-37-220(B)(1) and (3) of the S.C. Code is
amended to read:
        (1)(a) the house owned by an eligible
owner in fee or jointly with a spouse;
  (b)
the house owned by a qualified surviving spouse and a house subsequently
acquired by an eligible surviving spouse. The qualified surviving spouse shall
inform the Department of Revenue of the address of a subsequent house;
  (c)
when a trustee holds legal title to a dwelling for a beneficiary and the
beneficiary is a person who qualifies otherwise for the exemptions provided in
subitems (a) and (b) and the beneficiary uses the dwelling as the beneficiary's
domicile, the dwelling is exempt from property taxation in the same amount and
manner as dwellings are exempt pursuant to subitems (a) and (b);
  (d)
The Department of Revenue may require documentation it determines necessary to
determine eligibility for the exemption allowed by this item.
  (e)
A person who owns an interest in a house and meets all other requirements of
this item and is otherwise an eligible owner but for the ownership requirement
is deemed to be an eligible owner and is eligible for the exemption allowed by
this item so long as the county assessor certifies to the Department of Revenue
that the house is located on heirs' property and the person is the
owner-occupied resident of the house. A person eligible pursuant to this
subitem must not claim the special assessment rate allowed pursuant to Section
12-43-220(c) on any other property. For purposes of this item, heirs' property
has the same meaning as provided in Section 15-61-320.
  (f) Notwithstanding any other
provision of this item, a person who owns an interest in a house and meets all
other requirements of this item and is otherwise an eligible owner pursuant to
subitem (g)(i)(A) except that the person is not permanently and totally
disabled, is eligible for a percentage of the exemption allowed by this item. The
percentage amount of the exemption that such a person may claim must equal the
percentage of the person's service-connected disability. The exemption allowed
by this subitem also applies to a surviving spouse in the manner set forth in
this item.
  (f)(g) As used in this item:
  (i) "eligible owner" means:
  (A) a veteran of the Armed Forces of
the United States who is permanently and totally disabled as a result of a
service-connected disability and who files with the Department of Revenue a
certificate signed by the county service officer certifying this disability;
  (B) a former law enforcement officer
as further defined in Section 23-23-10, who is permanently and totally disabled
as a result of a law enforcement service-connected disability;
  (C) a former firefighter, including a
volunteer firefighter as further defined in Chapter 80, Title 40, who is
permanently and totally disabled as a result of a firefighting
service-connected disability;
  (ii) "permanently and totally
disabled" means the inability to perform substantial gainful employment by
reason of a medically determinable impairment, either physical or mental, that
has lasted or is expected to last for a continuous period of twelve months or
more or result in death;
  (iii) "qualified surviving spouse"
means the surviving spouse of an individual described in subsubitem (i) while
remaining unmarried, who resides in the house, and who owns the house in fee or
for life. Qualified surviving spouse also means the surviving spouse of an
individual described in subsubitem (i) whose deceased spouse met the
requirements to obtain the exemption allowed by this item regardless of whether
the deceased spouse applied, filed for, or claimed the exemption, while
remaining unmarried, who resides in the house, and who owns the house in fee or
for life.  Qualified surviving spouse also means the surviving spouse of a
member of the Armed Forces of the United States who was killed in action, or
the surviving spouse of a law enforcement officer or firefighter who died in
the line of duty as a law enforcement officer or firefighter, as these terms
are further defined in Section 23-23-10 and Chapter 80, Title 40, if the
surviving spouse remains unmarried, resides in the house, and has acquired ownership
of the house in fee or for life;
  (iv) "house" means a dwelling and the
lot on which it is situated classified in the hands of the current owner for
property tax purposes pursuant to Section 12-43-220(c). However, for an
eligible owner that qualifies pursuant to item (1)(e), "house" means a dwelling
that is eligible to be classified in the hands of the current owner for
property tax purposes pursuant to Section 12-43-220(c) except for the ownership
requirement.
       (3)(a) two private passenger vehicles owned or leased by any
disabled veteran, or the spouse of the disabled veteran if the spouse resides
with the veteran and the vehicle is registered at that same address, designated
by the veteran for which special license tags have been issued by the
Department of Motor Vehicles under the provisions of Sections 56-3-1110 to
56-3-1130 or, in lieu of the license, if the veteran has a certificate signed
by the county service officer or the Veterans Administration of the total and
permanent disability which must be filed with the Department of Motor Vehicles.
The exemption extends to the surviving spouse of the person on one private
passenger vehicle owned or leased by the spouse for their lifetime or until the
remarriage of the surviving spouse. If a trustee holds legal title to a vehicle
and the beneficiary is a person who qualifies otherwise for the exemption
provided and the beneficiary uses the vehicle, then the vehicle is exempt from
property taxation in the same amount and manner;
  (b) Notwithstanding any other
provision of this item, a disabled veteran who is otherwise eligible except
that the veteran is not totally and permanently disabled is eligible for a
percentage of the exemption allowed by this item. The percentage amount of the
exemption that such a disabled veteran may claim must equal the percentage of
the disabled veteran's service-connected disability. The exemption allowed by
this subitem also applies to a surviving spouse in the manner set forth in subitem
(a).
SECTION 2.  This act takes effect upon approval
by the Governor and first applies to property tax years beginning after 2025.
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This web page was last updated on December 17, 2025 at 01:53 PM