South Carolina General Assembly
126th Session, 2025-2026

Download This Bill in Microsoft Word Format

Indicates Matter Stricken
Indicates New Matter

S. 264

STATUS INFORMATION

General Bill
Sponsors: Senators Peeler, Climer, Ott, Johnson, Kimbrell, Williams, Turner, Rice, Corbin and Bennett
Document Path: LC-0203SA25.docx

Introduced in the Senate on January 28, 2025
Currently residing in the Senate

Summary: Property tax exemptions

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
1/28/2025 Senate Introduced and read first time (Senate Journal-page 6)
1/28/2025 Senate Referred to Committee on Finance (Senate Journal-page 6)
2/19/2025 Senate Committee report: Favorable Finance (Senate Journal-page 13)

View the latest legislative information at the website

VERSIONS OF THIS BILL

01/28/2025
02/19/2025



Committee Report

February 19, 2025

 

S. 264

 

Introduced by Senators Peeler, Climer, Ott, Johnson, Kimbrell, Williams, Turner, Rice, Corbin and Bennett

 

S. Printed 2/19/25--S.

Read the first time January 28, 2025

 

________

 

The committee on Senate Finance

To whom was referred a Bill (S. 264) to amend the South Carolina Code of Laws by adding Section 12-37-160 so as to provide that certain property may not be annexed by a municipality without express, etc., respectfully

Report:

That they have duly and carefully considered the same, and recommend that the same do pass:

 

HARVEY PEELER for Committee.

 

_______


 

 

 

 

 

 

 

 

A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-37-160 SO AS TO PROVIDE THAT CERTAIN PROPERTY MAY NOT BE ANNEXED BY A MUNICIPALITY WITHOUT EXPRESS WRITTEN AGREEMENT OF THE OWNER.

 

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

 

SECTION 1.  Article 1, Chapter 37, Title 12 of the S.C. Code is amended by adding:

 

    Section 12-37-160. Notwithstanding any other provision of law, any real property upon which farm buildings or agricultural structures exempt from taxation pursuant to Section 12-37-220(B)(14) are situated or any real property that is assessed pursuant to Section 12-43-220(d), or any real property under direct or indirect common ownership that is adjacent to the exempt property, may not be annexed by a municipality without the express written agreement of the owner of the real property to be annexed.

 

SECTION 2.  This act takes effect upon approval by the Governor.

----XX----

This web page was last updated on February 19, 2025 at 5:27 PM