summary
Introduced
01/30/2025
01/30/2025
In Committee
05/08/2025
05/08/2025
Crossed Over
05/08/2025
05/08/2025
Passed
03/30/2026
03/30/2026
Dead
Signed/Enacted/Adopted
04/02/2026
04/02/2026
Introduced Session
126th General Assembly
Bill Summary
Amend The South Carolina Code Of Laws By Amending Article 1 Of Chapter 23, Title 50, Section 50-23-345, And Section 50-23-375, All Relating To The Titling Of Watercraft And Outboard Motors, So As To Provide For Regulations On Watercraft And Outboard Motors; By Amending Section 12-37-3210, Relating To Tax Notices For Boats And Boat Motors, So As To Make A Conforming Change; By Amending Section 50-23-370, Relating To Watercraft Certificates, So As To Make A Conforming Change; By Amending Section 12-37-220, Relating To Property Tax Exemptions, So As To Provide A Property Tax Exemption For 42.8571 Percent Of The Fair Market Value Of Watercraft; To Amend Section 50-23-425, Relating To The Denial Of Renewal Of Registration, So As To Include Outboard Motors; By Adding Sections 50-23-430, 50-23-440, 50-23-450, 50-23-460, 50-23-470, And 50-23-480 All So As To Provide For Registration Of Outboard Motors; By Repealing Sections 50-23-350 And 50-23-380 Relating To The Issuance Of Certificates Of Number By Agents And The Transfer Of Registration Upon Change Of Ownership, Respectively; By Amending Section 50-23-320, Relating To The Numbering Of Vessel Exceptions, So As To Provide An Exception For A Vessel Covered By A Federally Approved Numbering System Of Another State; By Amending Section 50-21-10, Relating To Watercraft Definitions, So As To Amend The Definition Of "outboard Motor"; By Amending Section 12-37-220, Relating To Watercraft And Motors Property Tax Exemptions, So As To Remove Motors From The Exemption; By Amending Section 12-37-714, Relating To Boats With Situs In This State, So As To Remove References To Boat Motors; By Amending Section 12-37-3200, Relating To The Tax Year For Boats, So As To Remove References To Boat Motors; By Amending Section 12-37-3220, Relating To Property Tax Returns For Boats, So As To Provide For Certain Property Tax Returns; By Amending Section 12-37-3230, Relating To The Assessed Value Of Boats, So As To Provide For The Assessment Of Boats And Watercraft And Any Affixed Outboard Motors As A Single Unit; And By Amending Section 12-37-3240, Relating To Exemptions From Boat And Watercraft Tax, So As To Remove A Reference To Boat Motors. - Ratified Title
AI Summary
This bill makes several changes to South Carolina law regarding the taxation and titling of watercraft and outboard motors. Key provisions include eliminating the requirement to title outboard motors, allowing county auditors to consolidate tax notices for boats and boat motors, and introducing a property tax exemption for fifty percent of the fair market value of watercraft. The bill also clarifies rules for marine dealers, registration of outboard motors, and the process for handling delinquent taxes on watercraft.
Committee Categories
Budget and Finance
Sponsors (60)
Gary Brewer (R)*,
Lucas Atkinson (D),
William Bailey (R),
Nathan Ballentine (R),
Thomas Beach (R),
Case Brittain (R),
Joe Bustos (R),
Micah Caskey (R),
Don Chapman (R),
Bobby Cox (R),
Brandon Cox (R),
April Cromer (R),
Sylleste Davis (R),
Shannon Erickson (R),
Cal Forrest (R),
Stephen Frank (R),
Craig Gagnon (R),
Daniel Gibson (R),
Doug Gilliam (R),
Thomas Lee Gilreath (R),
Val Guest (R),
Brandon Guffey (R),
Bill Hager (R),
Kevin Hardee (R),
Tom Hartnett (R),
Bill Herbkersman (R),
Lee Hewitt (R),
Bill Hixon (R),
Harriet Holman (R),
William Huff (R),
Jeff Johnson (R),
Jermaine Johnson (D),
Jay Jordan (R),
Jay Kilmartin (R),
Roger Kirby (D),
Kathy Landing (R),
Brian Lawson (R),
Randy Ligon (R),
Phillip Lowe (R),
David Martin (R),
Cody Mitchell (R),
Scott Montgomery (R),
J.A. Moore (D),
Travis Moore (R),
Dennis Moss (R),
Chris Murphy (R),
Brandon Newton (R),
Melissa Oremus (R),
Fawn Pedalino (R),
Tommy Pope (R),
Robby Robbins (R),
Todd Rutherford (D),
Blake Sanders (R),
Heath Sessions (R),
Mark Smith (R),
Bill Taylor (R),
James Teeple (R),
Jackie Terribile (R),
Chris Wooten (R),
Richie Yow (R),
Last Action
Act No. 109 (on 04/02/2026)
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