S 538

  • South Carolina Senate Bill
  • 2025-2026 Regular Session
  • Introduced in Senate Apr 03, 2025
  • Senate
  • House
  • Governor

Agricultural Property

Abstract

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO GENERAL EXEMPTION FROM TAXES, SO AS TO DEFINE FARM BUILDING AND STRUCTURES QUALIFYING FOR THE EXEMPTION TO BE BUILDINGS AND STRUCTURES LOCATED ON PROPERTY THAT RECEIVES THE AGRICULTRUAL ASSESSMENT RATIO; AND BY AMENDING SECTION 12-43-220, RELATING TO TAX CLASSIFICATIONS SO AS TO ALLOW FOR A TAXPAYER TO APPLY FOR A REFUND OF PROPERTY TAXES OVERPAID BECAUSE THE PROPERTY WAS ELIGIBLE FOR THE AGRICULTURAL ASSESSMENT RATIO.

Bill Sponsors (1)

Votes


No votes to display

Actions


Apr 03, 2025

Senate

Introduced and read first time

Senate

Referred to Committee on Finance

Bill Text

Bill Text Versions Format
04/03/2025 HTML
Filed VND.OPENXMLFORMATS-OFFICEDOCUMENT.WORDPROCESSINGML.DOCUMENT HTML

Related Documents

Document Format
No related documents.

Sources

Data on Open States is updated periodically throughout the day from the official website of the South Carolina Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.