Bill Commons

SC S 538

in committee

Agricultural Property

South Carolina · 2026 Regular Session · upper

Description

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO GENERAL EXEMPTION FROM TAXES, SO AS TO DEFINE FARM BUILDING AND STRUCTURES QUALIFYING FOR THE EXEMPTION TO BE BUILDINGS AND STRUCTURES LOCATED ON PROPERTY THAT RECEIVES THE AGRICULTRUAL ASSESSMENT RATIO; AND BY AMENDING SECTION 12-43-220, RELATING TO TAX CLASSIFICATIONS SO AS TO ALLOW FOR A TAXPAYER TO APPLY FOR A REFUND OF PROPERTY TAXES OVERPAID BECAUSE THE PROPERTY WAS ELIGIBLE FOR THE AGRICULTURAL ASSESSMENT RATIO.

Introduced
2025-04-03
Status date
Latest action
2025-04-03 — Referred to Committee on Finance
Bill type
bill
Last updated

Sponsors

  • Ottprimary

Committees

Not provided by source.

Action timeline

  1. 2025-04-03

    Introduced and read first time

    introduction,reading-1

  2. 2025-04-03

    Referred to Committee on Finance

    referral-committee

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:32:06.227230Z

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