Bill

Bill > H3858


SC H3858

SC H3858
Taxation on boats


summary

Introduced
01/30/2025
In Committee
05/08/2025
Crossed Over
05/08/2025
Passed
Dead

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 Delete The Requirement That Outboard Motors Be Titled; 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 12-37-3210, Relating To Tax Notices For Boats, Boat Motors, And Watercraft, So As To Allow The Auditor To Consolidate The Tax Notice; 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 Fifty Percent Of The Fair Market Value Of Watercraft.

AI Summary

This bill makes several changes to South Carolina law regarding the taxation and titling of watercraft and outboard motors. Primarily, it removes the requirement to title outboard motors, simplifying the process for boat owners. It also allows county auditors to consolidate tax notices for boats, boat motors, and watercraft owned by the same person, and introduces a property tax exemption for fifty percent of the fair market value of watercraft. Additionally, the bill makes conforming changes to various sections related to tax notices and watercraft certificates to reflect these updates.

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

Roll call Ayes-39 Nays-1 (on 03/05/2026)

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