South Carolina / State / 126th General Assembly, 2025-2026

H. 4700 Would have scaled the property tax exemption to the disability rating; never left committee

Needs reviewDid not pass

126th General Assembly, 2025-2026

Would have amended Section 12-37-220 so that a veteran who meets every requirement except being permanently and totally disabled is eligible for a percentage of the house exemption equal to the percentage of the service-connected disability, and likewise for a percentage of the two-vehicle exemption, first applying to property tax years beginning after 2025. Prefiled December 16, 2025, introduced January 13, 2026, referred to the House Committee on Ways and Means, and never reported out. Two companion proposals in the same session went the same way: H. 4600 would have exempted owner-occupied residential property of a veteran with a service-connected disability from county, municipal, school and special assessment real estate taxes in the percentage of the disability, and H. 4595 would have exempted one hundred percent of the fair market value of a primary residence of a person over sixty-five or a fully disabled veteran where the residence carries no mortgage lien. Tracked under the rule for a bill that never passed because published veteran benefit guides are currently describing South Carolina as offering a partial exemption scaled to the rating, one of them with a fabricated figure of a twenty-eight thousand eight hundred eighty-six dollar assessed value exemption at a forty percent rating, indexed annually. No partial or percentage veteran exemption exists in South Carolina law. The exemption in Section 12-37-220(B)(1) is all or nothing and turns on the inability to perform substantial gainful employment.