Article

Property Tax; Exemptions

S.C. Code Ann. § 12-37-210— Property which is taxable
S.C. Code Ann. § 12-37-220— General exemption from taxes
S.C. Code Ann. § 12-37-222— Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital
S.C. Code Ann. § 12-37-224— Motor homes or trailers for recreational travel; boats or watercraft with certain features
S.C. Code Ann. § 12-37-225— Consideration of federal or state income tax credits for low income housing with respect to valuation of real property for property tax purposes
S.C. Code Ann. § 12-37-230— Payments of services rendered in lieu of taxes by nonprofit housing corporations exempt under SECTION 12-37-220
S.C. Code Ann. § 12-37-235— Fees for fire protection for property exempt under SECTION 12-37-220
S.C. Code Ann. § 12-37-240— Payments in lieu of taxes by nonprofit housing corporations exempt under act of General Assembly
S.C. Code Ann. § 12-37-245— Homestead exemption allowance increased
S.C. Code Ann. § 12-37-250— Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind
S.C. Code Ann. § 12-37-251— Calculation of rollback millage; equivalent millage
S.C. Code Ann. § 12-37-252— Classification and assessment of property qualifying for exemption under Section 12-37-250
S.C. Code Ann. § 12-37-255— Homestead exemption to continue; county auditor to be informed of change affecting eligibility
S.C. Code Ann. § 12-37-260— Exemption for holders of life estate; application of Section 12-37-250
S.C. Code Ann. § 12-37-265— Criteria for qualification of life estates for homestead tax exemption
S.C. Code Ann. § 12-37-266— Homestead exemption for dwellings held in trust; application of Section 12-37-250
S.C. Code Ann. § 12-37-270— Reimbursement for tax loss in counties allowing homestead exemption
S.C. Code Ann. § 12-37-275— Date for submission for requests for reimbursement
S.C. Code Ann. § 12-37-280— Reimbursement of localities for tax loss due to homestead exemption
S.C. Code Ann. § 12-37-285— Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property
S.C. Code Ann. § 12-37-290— General homestead exemption
S.C. Code Ann. § 12-37-295— Payment of taxes not condition to qualify for exemption
S.C. Code Ann. § 12-37-450— Business inventory tax exemption; reimbursement of counties and municipalities