S866 is a bill in the South Carolina Legislature (126th General Assembly): Municipal Tax Relief Act.

What is the status of S866?

Signed into law as of June 3, 2026. Latest action: Effective date 05/19/26 (June 5, 2026).

Jason Elliott (R, 6), with 1 co-sponsor.

Where is the official record for S866?

On the South Carolina Legislature website: https://www.scstatehouse.gov/sess126_2025-2026/bills/866.htm

South Carolina legislation · 126th General Assembly

South Carolina S866: Municipal Tax Relief Act

Q: What does S866 do?

In its own words: To amend the south carolina code of laws by enacting the "municipal tax relief act" by adding chapter 41 to title 5 so as to authorize certain municipalities to impose up to a one percent sales tax to provide property tax relief to owner-occupied homes and to finance certain projects, to specify the manner in which the tax must be imposed and administered and the manner in which the property tax credit is calculated. b e it enacted by the general assembly of the state of south carolina: s ection 1. t itle 5 of the s.c. code is amended by adding: c hapter 41 m unicipal tax relief act s e.

Status: Signed into law, June 3, 2026

What the bill says

To amend the south carolina code of laws by enacting the "municipal tax relief act" by adding chapter 41 to title 5 so as to authorize certain municipalities to impose up to a one percent sales tax to provide property tax relief to owner-occupied homes and to finance certain projects, to specify the manner in which the tax must be imposed and administered and the manner in which the property tax credit is calculated. b e it enacted by the general assembly of the state of south carolina: s ection 1. t itle 5 of the s.c. code is amended by adding: c hapter 41 m unicipal tax relief act s e.

From the amended text, May 4, 2026:

A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY enacting THE "MUNICIPAL TAX RELIEF ACT" by ADDING CHAPTER 41 TO TITLE 5 SO AS TO AUTHORIZE CERTAIN MUNICIPALITIES TO IMPOSE UP TO A ONE PERCENT SALES TAX TO PROVIDE PROPERTY TAX RELIEF TO OWNER-OCCUPIED HOMES AND TO FINANCE CERTAIN PROJECTS, TO SPECIFY THE MANNER IN WHICH THE TAX MUST BE IMPOSED AND ADMINISTERED AND THE MANNER IN WHICH THE PROPERTY TAX CREDIT IS CALCULATED. B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. T itle 5 of the S.C. Code is amended by adding: C HAPTER 41 M unicipal Tax Relief Act S ection 5-41-110. F or purposes of this chapter: ( 1) "Core government services" means the essential responsibilities of a municipality that protect public safety, support economic vitality, and maintain critical local infrastructure. Such services include the construction, repair, and improvement of local roads, bridges, and drainage systems, and supportive capital projects, such as police facilities, fire stations, public assembly facilities, emergency response buildings, and related technology infrastructure. ( 2) "Department" means the South Carolina Department of Revenue. ( 3) "General election" means the Tuesday following the first Monday in November in any even-numbered year. ( 4) "Municipality" means a municipal corporation created pursuant to Chapter 1, or …

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South Carolina S866: Municipal Tax Relief Act

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