---
type: "Bill"
title: "Heirs' property"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE \"HEIRS' PROPERTY TAX RELIEF ACT\" BY AMENDING SECTION 12-37-3150, RELATING TO DETERMINING WHEN AN ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "H 4477"
citation: "South Carolina H 4477 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cobb-Hunter", "Collins", "Gilliard", "Govan", "Hart", "Henderson-Myers", "Herbkersman", "King", "Landing", "Luck", "M.M. Smith", "Rivers", "Schuessler", "Waters", "Williams"]
version_count: 6
action_count: 26
vote_count: 3
first_action: "2025-05-01"
last_action: "2026-05-26"
source: "openstates"
source_identifier: "ocd-bill/3bfcf106-f820-4612-91bf-0c0f1b10122f"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=4477&session=126&summary=B"
source_hash: "24c65ea890c45dd752a071240dda65ca982e08112714dbfef90c05319e107114"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sc"]
---

# South Carolina H 4477 (2025-2026) — Heirs' property

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "HEIRS' PROPERTY TAX RELIEF ACT" BY AMENDING SECTION 12-37-3150, RELATING TO DETERMINING WHEN AN ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY. - RATIFIED TITLE

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess126_2025-2026/bills/4477.htm)
2. **04/21/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4477_20260421.htm)
3. **04/23/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4477_20260423.htm)
4. **05/01/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4477_20250501.htm)
5. **05/05/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4477_20260505.htm)
6. **05/06/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4477_20260506.htm)

## Votes

- 2nd Reading — **43–0** (pass) · upper
- Concur in Senate Amendments — **114–0** (pass) · lower
- Passage of Bill — **109–0** (pass) · lower

## Sponsors

- Cobb-Hunter — primary (person)
- Collins — primary (person)
- Gilliard — primary (person)
- Govan — primary (person)
- Hart — primary (person)
- Henderson-Myers — primary (person)
- Herbkersman — primary (person)
- King — primary (person)
- Landing — primary (person)
- Luck — primary (person)
- M.M. Smith — primary (person)
- Rivers — primary (person)
- Schuessler — primary (person)
- Waters — primary (person)
- Williams — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-05-01** Introduced and read first time `introduction, reading-1`
- **2025-05-01** Referred to Committee on Ways and Means `referral-committee`
- **2026-03-26** Member(s) request name added as sponsor: Cobb-Hunter
- **2026-03-31** Member(s) request name added as sponsor: Rivers, Williams, Luck, King, Gilliard, Waters, Henderson-Myers
- **2026-04-01** Member(s) request name added as sponsor: Collins, Schuessler, Herbkersman, M.M.Smith
- **2026-04-21** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2026-04-23** Member(s) request name added as sponsor: Govan, Hart
- **2026-04-23** Amended `amendment-passage`
- **2026-04-23** Read second time `reading-2`
- **2026-04-23** Roll call Yeas-109 Nays-0
- **2026-04-23** Unanimous consent for third reading on next legislative day
- **2026-04-24** Read third time and sent to Senate `passage, reading-3`
- **2026-04-28** Introduced and read first time `introduction, reading-1`
- **2026-04-28** Referred to Committee on Finance `referral-committee`
- **2026-05-05** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2026-05-06** Committee Amendment Adopted `amendment-passage`
- **2026-05-06** Read second time `reading-2`
- **2026-05-06** Roll call Ayes-43 Nays-0
- **2026-05-07** Read third time and returned to House with amendments `passage, reading-3`
- **2026-05-12** Debate adjourned
- **2026-05-13** Concurred in Senate amendment and enrolled
- **2026-05-13** Roll call Yeas-114 Nays-0
- **2026-05-14** Ratified R 197
- **2026-05-15** Signed By Governor `executive-signature`
- **2026-05-26** Effective date See Act for Effective Date
- **2026-05-26** Act No. 149

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3bfcf106-f820-4612-91bf-0c0f1b10122f`. Confidence: reported (aggregated from official South Carolina legislature records).