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, Bennett, Garrett and Alexander
Document Path: LC-0203SA25.docx

Introduced in the Senate on January 28, 2025
Introduced in the House on March 5, 2025
Last Amended on February 26, 2025
Ways and Means

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)
2/26/2025 Senate Amended (Senate Journal-page 26)
2/26/2025 Senate Read second time (Senate Journal-page 26)
2/26/2025 Senate Roll call Ayes-44 Nays-0 (Senate Journal-page 26)
2/27/2025 Senate Read third time and sent to House (Senate Journal-page 11)
3/5/2025 House Introduced and read first time (House Journal-page 9)
3/5/2025 House Referred to Committee on Ways and Means (House Journal-page 9)

View the latest legislative information at the website

VERSIONS OF THIS BILL

01/28/2025
02/19/2025
02/26/2025



Indicates Matter Stricken

Indicates New Matter

 

Amended

February 26, 2025

 

S. 264

 

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

 

S. Printed 2/26/25--S.

Read the first time January 28, 2025

 

________


 

 

 

 

 

 

 

 

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.

    Amend Title To Conform

 

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.  Chapter 3, Title 5 of the S.C. Code is amended by adding:

 

    Section 5-3-25.  No municipality may annex, under the provisions of this chapter, 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, without the express written agreement of the owner of the real property to be annexed as provided in Section 12-37-160.

 

SECTION 3.  This act takes effect upon approval by the Governor.

----XX----

This web page was last updated on February 26, 2025 at 4:48 PM