S.0768

Homestead exemption

Chamber Passed·2/19/26

South Carolina S0768 amends homestead exemption laws to increase the exemption amount and modify eligibility criteria.

South Carolina S0768 amends the homestead exemption laws by increasing the exemption amount to $100,000 and modifying eligibility criteria. The bill adjusts the age requirement for eligibility from 65 to 60 years old and includes changes to the application process and conditions for the exemption. It also repeals certain sections related to the homestead exemption and makes conforming changes to other sections of the South Carolina Code. The changes take effect upon approval by the Governor and apply to property tax years beginning after 2025.

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 19
Current
Ways and Means Committee
Next
House floor vote

Sponsors

D
1
17
RRRRRRRRRRRRRRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

44 Yea

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0 Nay

1 Absent

D

Calendar

Jan 20

3:00 PM

Senate Finance Committee

History

Feb 24

House

Introduced and read first time

Feb 24

House

Referred to Committee on Ways and Means

Feb 23

Scrivener's error corrected