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Bill > H4060


SC H4060

SC H4060
Property tax exemption


summary

Introduced
02/19/2025
In Committee
02/19/2025
Crossed Over
Passed
Dead

Introduced Session

126th General Assembly

Bill Summary

Amend The South Carolina Code Of Laws By Amending Section 12-37-220, Relating To Property Tax Exemptions, So As To Exempt Forty-two And Three Quarters Percent Of The Net Depreciated Value Of Business Personal Property.

AI Summary

This bill amends South Carolina's property tax law by providing a new tax exemption for businesses. Specifically, the legislation allows businesses to exempt 42.75% of the net depreciated value of their business personal property from taxation. Business personal property typically includes equipment, machinery, furniture, and other movable assets used in a business operation. By reducing the taxable value of these assets, the bill aims to lower the overall property tax burden for businesses in South Carolina. The tax exemption will take effect immediately upon receiving the Governor's approval. This type of tax exemption is often designed to make a state more business-friendly by reducing the financial costs associated with owning and maintaining business assets, potentially encouraging business investment and economic development.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Committee on Ways and Means (on 02/19/2025)

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