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South Carolina Code of Laws
Title 12
Chapter 37
Article 3
Property Tax; Exemptions
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12-37-210
Property which is taxable
12-37-220
General exemption from taxes
12-37-222
Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital
12-37-223
Repealed by 2000 Act No. 283, Section 4(C), eff May 19, 2000
12-37-223A
Repealed by 2006 Act No. 388, Pt I, Section 4.B, eff June 10, 2006
12-37-224
Motor homes or trailers for recreational travel; boats or watercraft with certain features
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
12-37-230
Payments of services rendered in lieu of taxes by nonprofit housing corporations exempt under SECTION 12-37-220
12-37-235
Fees for fire protection for property exempt under SECTION 12-37-220
12-37-240
Payments in lieu of taxes by nonprofit housing corporations exempt under act of General Assembly
12-37-245
Homestead exemption allowance increased
12-37-250
Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind
12-37-251
Calculation of rollback millage; equivalent millage
12-37-252
Classification and assessment of property qualifying for exemption under Section 12-37-250
12-37-255
Homestead exemption to continue; county auditor to be informed of change affecting eligibility
12-37-260
Exemption for holders of life estate; application of Section 12-37-250
12-37-265
Criteria for qualification of life estates for homestead tax exemption
12-37-266
Homestead exemption for dwellings held in trust; application of Section 12-37-250
12-37-270
Reimbursement for tax loss in counties allowing homestead exemption
12-37-275
Date for submission for requests for reimbursement
12-37-280
Reimbursement of localities for tax loss due to homestead exemption
12-37-285
Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property
12-37-290
General homestead exemption
12-37-295
Payment of taxes not condition to qualify for exemption
12-37-450
Business inventory tax exemption; reimbursement of counties and municipalities