Allows a taxpayer's spouse to claim the special assessment ratio on residential property.
This bill amends the South Carolina Code to allow a taxpayer's spouse to claim the special assessment ratio on residential property. Previously, only the taxpayer or a member of their household, excluding their spouse, could claim this ratio. The change takes effect upon approval by the Governor and applies to property tax years beginning after 2025.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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