The Tenant Protection Act of 2026 provides a property tax exemption for tenants in South Carolina.
The Tenant Protection Act of 2026 amends South Carolina law to provide a property tax exemption for tenants. When a property undergoes an assessable transfer of interest after 2025, the exemption limits the increase in property tax value to 110% of the original value. Tenants can elect this exemption instead of another exemption, but must notify the county assessor before January 31st for the tax year. This act takes effect upon approval by the Governor and applies to property tax years beginning after 2025.
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- Legal Framework
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