H4926

Constitutional Amendment

Introduced·1/14/26
Introduced Text

Proposing an amendment to the South Carolina Constitution to exempt business personal property from ad valorem taxation.

This bill proposes an amendment to Section 3, Article X of the South Carolina Constitution to exempt business personal property from ad valorem taxation. The amendment requires approval from two-thirds of the members of each House and must be submitted to the qualified electors at the next general election. The ballot will ask voters if they support amending the Constitution to provide an exemption for business personal property taxes. If approved, the amendment would allow for exemptions from ad valorem taxation for business personal property, subject to statutory authorization.

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  • Impact
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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

0
11
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Democratic CaucusRepublican Caucus

History

Jan 29

House

Member(s) request name added as sponsor: Magnuson, Edgerton, White, Kilmartin, Gilreath, Cromer, Frank, Beach, D.Mitchell, Willis

Jan 14

House

Introduced and read first time

Jan 14

House

Referred to Committee on Ways and Means