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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-295: Payment of taxes not condition to qualify for exemption.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 37 Assessment of Property Taxes
  3. ARTICLE 3 Property Tax; Exemptions

Notwithstanding any other provision of law, the payment of real property taxes on or before March fifteenth following the year for which homestead tax exemption is claimed shall not be a condition to qualify for the exemption.

Collected 2026-09-02T06:36:19Z. Source file · JSON

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