S439 is a bill in the South Carolina Legislature (126th General Assembly): Manufacturing property tax exemption.

What is the status of S439?

Signed into law as of May 26, 2026. Latest action: Act No. 122 (May 26, 2026).

Ross Turner (R, 8), with 11 co-sponsors.

Where is the official record for S439?

On the South Carolina Legislature website: https://www.scstatehouse.gov/sess126_2025-2026/bills/439.htm

South Carolina legislation · 126th General Assembly

South Carolina S439: Manufacturing property tax exemption

Q: What does S439 do?

In its own words: TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONs, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT for the exemption ON CERTAIN MANUFACTURING PROPERTY. B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. S ection 12-37-220(B)(52) of the S.C. Code is amended to read: ( a) ( i) 42.8571 percent of the property tax value of manufacturing property assessed for property tax purposes pursuant to Section 12-43-220(a)(1). The exemption allowed by this item does not apply to property owned or leased by a p.

Status: Signed into law, May 26, 2026

What the bill says

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONs, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT for the exemption ON CERTAIN MANUFACTURING PROPERTY. B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. S ection 12-37-220(B)(52) of the S.C. Code is amended to read: ( a) ( i) 42.8571 percent of the property tax value of manufacturing property assessed for property tax purposes pursuant to Section 12-43-220(a)(1). The exemption allowed by this item does not apply to property owned or leased by a p.

From the amended text, April 28, 2026:

A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONs, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT for the exemption ON CERTAIN MANUFACTURING PROPERTY. B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. S ection 12-37-220(B)(52) of the S.C. Code is amended to read: ( a) ( i) 42.8571 percent of the property tax value of manufacturing property assessed for property tax purposes pursuant to Section 12-43-220(a)(1). The exemption allowed by this item does not apply to property owned or leased by a public utility, as defined in Section 58-3-5, that is regulated by the Public Service Commission, regardless of whether the property is used for manufacturing. For purposes of this item, if the exemption is applied to real property, then it must be applied to the property tax value as it may be adjusted downward to reflect the limit imposed pursuant to Section 6, Article X of the South Carolina Constitution, 1895; ( ii) To the extent any such monies are refunded or otherwise credited under this item to a public utility that is regulated by the Public Service Commission, regardless of whether the property is used for manufacturing, any such refund or credits must be flowed through to customers as …

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South Carolina S439: Manufacturing property tax exemption

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