S.0264

Property tax exemptions

Chamber Passed·2/27/25

Property tax exemptions for farm buildings and agricultural structures in South Carolina.

South Carolina S0264 amends the state code to prevent municipalities from annexing certain real property without the owner's express written agreement. This applies to property where farm buildings or agricultural structures are exempt from taxation, property assessed under a specific section, or property adjacent to exempt property. The change takes effect upon the governor's approval.

Included in complete analysis

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

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Where it stands

Last
Passed the Senate · 44–0 · Feb 27, 2025
Current
Ways and Means Committee
Next
House floor vote

Sponsors

DD
2
10
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Democratic CaucusRepublican Caucus

Roll Call Votes

Senate: 2nd Reading

44 Yea

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0 Nay

2 Absent

DR

Calendar

Apr 14

11:00 AM

House Property Tax Subcommittee of the Ways and Means Committee

Feb 18, 2025

2:00 PM

Senate Full Finance Committee on 125, 127, 264, 291, 318

History

Mar 5, 2025

House

Introduced and read first time

Mar 5, 2025

House

Referred to Committee on Ways and Means

Feb 27, 2025

Senate

Read third time and sent to House