H4477

Heirs' property

Complete·5/26/26

Heirs' Property Tax Relief Act exempts transfers among family members to clear title from property tax.

The Heirs' Property Tax Relief Act amends South Carolina law to exempt transfers made among related descendants who have legal claim to heirs' property to clear the title from property tax. This applies to transfers where both the grantor and grantee owned an interest in the property prior to the transfer. The act takes effect upon approval by the Governor and applies to property tax years beginning after 2024.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Sponsors

DDDDDDDDDD
10
5
RRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

114 Yea

RRDRRRRRRRRRDRDRRDRRDRRRRRRRRRRDRDRDRDRRDRRRDRRRDRDRRRRRDDRDRRDDRRRRRDRRRRRRRRRRRDDRDDRRDRRRRDRRRDRDRRRRDDRRRDRRRR

0 Nay

6 Not Voting

RDDDDR

4 Absent

DDRR

Calendar

May 5

12:00 AM

Senate Finance Committee

Apr 16

9:30 AM

House Full Ways and Means Committee

History

May 26

Effective date See Act for Effective Date

May 26

Act No. 149

May 15

Signed By Governor