H3410

Property tax exemption for two private passenger vehicles for permanently and totally disabled former law enforcement officers, emergency medical.

This bill amends South Carolina law to provide a property tax exemption for two private passenger vehicles owned or leased by permanently and totally disabled former law enforcement officers, emergency medical technicians, or firefighters. The exemption also 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. This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2024.