South Carolina 2025-2026 Regular Session

South Carolina House Bill H4600

Introduced
1/13/26  

Caption

Property tax exemption

Impact

The implementation of H4600 would provide significant financial relief for qualifying veterans, potentially allowing them to retain more of their income and savings. This exemption serves as a recognition of the sacrifices made by veterans and aims to ease the burden of property taxes on those who are disabled as a result of their service. The new tax exemption is set to take effect upon approval by the Governor and is expected to apply only to property tax years starting after 2025. This timeline allows for the necessary adjustments in local government budgeting and taxation systems.

Summary

House Bill H4600 is a legislative proposal aimed at amending existing property tax laws in South Carolina. The bill specifically targets veterans with service-connected disabilities, allowing for a tax exemption based on the percentage of their disability. If enacted, the fair market value of the owner-occupied residential property of such veterans would be exempt from various real estate taxes, including those levied by counties, municipalities, and schools. To qualify for this exemption, veterans must have a service-connected disability rating of at least ten percent.

Contention

Some points of contention surrounding H4600 may include concerns about the impact on local revenues. Critics might argue that the exemption could lead to financial shortfalls for local governments, which rely on property taxes to fund essential services such as schools, public safety, and infrastructure. Additionally, there could be discussions about the potential inequity introduced by providing tax exemptions based solely on veteran status and disability, raising questions about fairness in the tax system as a whole.

Companion Bills

No companion bills found.

Previously Filed As

SC H3463

Property tax exemption

SC H4700

Property tax exemption

SC H5016

Property Tax Exemption

SC H4595

Property Tax Exemption

SC H3410

Property tax exemption

SC S0264

Property tax exemptions

SC SB192

Veteran Property Tax Exemptions

SC H5014

Motor Vehicle Property Tax Exemption

SC HB47

Veteran Property Tax Exemptions

SC S0125

Property tax exemption

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