2025-2026 Regular SessionSouth Carolina Legislature

S0538: Agricultural Property

Legislative Summary

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.

Demographic Impact

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Bill History

4/3/2025
Introduced and read first time
Senate
4/3/2025
Referred to Committee on Finance
Senate

Status Information

Current Status
Introduced(4/3/2025)
Chamber
Senate
Committee
Finance(Senate)

Sponsors

Democrat: 1

Primary Sponsor

Russell Ott
Russell Ott
Democrat

Documents

Introduced
Bill Text4/3/20258.1 KB