H3841 is a bill in the South Carolina Legislature (126th General Assembly): Property tax.

What is the status of H3841?

Signed into law as of May 26, 2026. Latest action: Act No. 140 (May 26, 2026).

William Hewitt (R, 108), with 11 co-sponsors.

Where is the official record for H3841?

On the South Carolina Legislature website: https://www.scstatehouse.gov/sess126_2025-2026/bills/3841.htm

South Carolina legislation · 126th General Assembly

South Carolina H3841: Property tax

Q: What does H3841 do?

In its own words: 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. amend title to conform b e it enacted by the general assembly of the state of south carolina: s ection 1. s ection 12-43-220(c) of the s.c. code is amended by adding: ( 9) notwithstan.

Status: Signed into law, May 26, 2026

What the bill says

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. amend title to conform b e it enacted by the general assembly of the state of south carolina: s ection 1. s ection 12-43-220(c) of the s.c. code is amended by adding: ( 9) notwithstan.

From the amended text, May 6, 2026:

A bill 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. Amend Title To Conform B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. S ection 12-43-220(c) of the S.C. Code is amended by adding: ( 9) Notwithstanding any other provision of law, when an owner receiving the special assessment rate pursuant to this item (c) dies, the property shall continue to receive the special assessment rate until the decedent's estate is closed, upon the recording of a deed or deed of distribution out of the estate, or after December thirty-first of the year following the date of death, whichever occurs first. This subitem does not apply if the property is rented for more than seventy-two days in or following the calendar year of the decedent's death or if a change of use occurs. S ECTION 2. A rticle 3, Chapter 37, Title 12 of the S.C. Code is amended by adding: S ection 12-37-460. Notwithstanding any …

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South Carolina H3841: Property tax

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