A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT HEIRS' PROPERTY OWNED BY CERTAIN DISABLED VETERANS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.   Section 12-37-220(B) of the S.C. Code is amended by adding an item to read:

   (54) heirs' property owned by a veteran of the Armed Forces of the United States who is permanently and totally disabled as a result of a service-connected disability and who files with the Department of Revenue a certificate signed by the county service officer certifying this disability. For purposes of this item, "heirs' property" has the same meaning as provided in Section 15-61-320.

SECTION 2.   This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2022.

----XX----