H4690

Homestead Exemption

Introduced·1/13/26
Introduced Text

Increases the homestead exemption for certain South Carolina residents from $50,000 to $100,000.

The bill amends the South Carolina Code to increase the homestead exemption for property tax purposes. It raises the exemption amount from the first $50,000 to the first $100,000 of the fair market value of a person's homestead. This applies to individuals who are over 65 years old, classified as totally and permanently disabled, or legally blind. The bill also repeals an obsolete reference to the homestead exemption. The changes take effect after 2025.

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

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

D
1
2
RR
Democratic CaucusRepublican Caucus

History

Jan 13

House

Introduced and read first time

Jan 13

House

Referred to Committee on Ways and Means

Dec 16, 2025

House

Prefiled