South Carolina 2025-2026 Regular Session

South Carolina House Bill H5014

Introduced
1/27/26  

Caption

Motor Vehicle Property Tax Exemption

Impact

If enacted, H5014 could significantly affect the state’s property tax landscape by offering financial benefits to elder citizens. The legislation is intended to ease tax obligations for seniors, who may be on fixed incomes. The exemption will be applicable as long as qualifying individuals have paid full property taxes on their vehicles for at least five years without availing other exemptions. The bill is also structured to avoid any income limitations or means testing, thus broadening its accessibility.

Summary

House Bill 5014 proposes amendments to the South Carolina Code of Laws, specifically targeting property tax exemptions under Section 12-37-220. This bill introduces a 100% property tax exemption for one personal motor vehicle owned by individuals aged seventy and above, while allowing a 50% exemption for those aged sixty-five. The exemptions are aimed at reducing the financial burden on elderly residents who own vehicles, reflecting a growing need to support aging populations through fiscal incentives.

Contention

Despite its potential benefits, H5014 may encounter resistance due to budgetary concerns and the implications of reduced tax revenue for local governments. Critics could argue that targeted tax exemptions may lead to disparities in funding for public services. Additionally, stakeholders may question if such tax incentives will adequately offset the costs borne by municipalities that depend heavily on property taxes for local infrastructure and services. Thus, discussions surrounding the bill may require a careful balance between supporting seniors and maintaining fiscal responsibility.

Companion Bills

SC H4598

Similar To Property Tax Exemption

Previously Filed As

SC SB00700

An Act Concerning Property Tax Exemptions For Motor Vehicles.

SC H4598

Property Tax Exemption

SC H5016

Property Tax Exemption

SC H4700

Property tax exemption

SC H3410

Property tax exemption

SC LB547

Redefine disabled veteran for purposes of motor vehicle and property tax exemptions

SC H4596

Property Tax Exemption

SC H4138

Property tax exemption

SC H4597

Property Tax Exemption

SC H4595

Property Tax Exemption

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Relating To Property.

TX HB2011

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CA SB603

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