---
type: "Bill"
title: "Property tax"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ASSESSMENT RATIOS, SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES, PROPERTY RECEIVING THE FOUR PERCENT ASSESSMENT RATIO SHALL CONTINUE AT FOUR PERCENT WHEN THE OWNER DIES; AND BY ADDING SECTION 12-37-460 SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES PROPERTY TAX EXEMPTIONS SHALL CONTINUE TO APPLY WHEN THE OWNER DIES. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "H 3841"
citation: "South Carolina H 3841 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B. Newton", "Bailey", "Brewer", "Bustos", "Davis", "Hardee", "Hartnett", "Hewitt", "Kirby", "Landing", "Lawson", "M.M. Smith", "Murphy", "Teeple", "Weeks", "Yow"]
version_count: 6
action_count: 22
vote_count: 3
first_action: "2025-01-30"
last_action: "2026-05-26"
source: "openstates"
source_identifier: "ocd-bill/24826a03-db40-49d8-b3de-1744a795049d"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3841&session=126&summary=B"
source_hash: "2b18435d71d66462234b587106515c316d4e004b76cffe85669c06c730cde5a3"
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 3841 (2025-2026) — Property tax

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ASSESSMENT RATIOS, SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES, PROPERTY RECEIVING THE FOUR PERCENT ASSESSMENT RATIO SHALL CONTINUE AT FOUR PERCENT WHEN THE OWNER DIES; AND BY ADDING SECTION 12-37-460 SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES PROPERTY TAX EXEMPTIONS SHALL CONTINUE TO APPLY WHEN THE OWNER DIES. - 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/3841.htm)
2. **01/30/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3841_20250130.htm)
3. **04/03/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3841_20250403.htm)
4. **04/08/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3841_20250408.htm)
5. **05/05/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3841_20260505.htm)
6. **05/06/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3841_20260506.htm)

## Votes

- Passage of Bill — **107–0** (pass) · lower
- 2nd Reading — **43–0** (pass) · upper
- Concur in Senate Amendments — **109–0** (pass) · lower

## Sponsors

- B. Newton — primary (person)
- Bailey — primary (person)
- Brewer — primary (person)
- Bustos — primary (person)
- Davis — primary (person)
- Hardee — primary (person)
- Hartnett — primary (person)
- Hewitt — primary (person)
- Kirby — primary (person)
- Landing — primary (person)
- Lawson — primary (person)
- M.M. Smith — primary (person)
- Murphy — primary (person)
- Teeple — primary (person)
- Weeks — primary (person)
- Yow — primary (person)

## Timeline

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

- **2025-01-30** Introduced and read first time `introduction, reading-1`
- **2025-01-30** Referred to Committee on Ways and Means `referral-committee`
- **2025-04-03** Member(s) request name added as sponsor: Weeks
- **2025-04-03** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2025-04-08** Read second time `reading-2`
- **2025-04-08** Roll call Yeas-107 Nays-0
- **2025-04-08** Scrivener's error corrected
- **2025-04-09** Read third time and sent to Senate `passage, reading-3`
- **2025-04-09** Introduced and read first time `introduction, reading-1`
- **2025-04-09** Referred to Committee on Finance `referral-committee`
- **2026-05-05** Committee report: Favorable 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-109 Nays-0
- **2026-05-14** Ratified R 183
- **2026-05-15** Signed By Governor `executive-signature`
- **2026-05-26** Effective date See Act for Effective Date
- **2026-05-26** Act No. 140

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/24826a03-db40-49d8-b3de-1744a795049d`. Confidence: reported (aggregated from official South Carolina legislature records).