{"data":{"id":"us-sc/s.c.-code-ann.-3-1-40","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 3-1-40","heading":"Property on military base used for military housing exempt from property tax.","body":"There is exempt from ad valorem taxation any real property, and improvements thereon, located within a military base or installation that is used or owned by the United States Armed Forces and is used as military housing for military-affiliated personnel and their families. Military housing includes ancillary facilities that support the military housing. This exemption continues to apply if the real property is improved, maintained, or leased to a party that would otherwise subject the real property to tax, so long as there is a contractual agreement by and between a branch of the United States Armed Forces and the lessee which requires the lessee to use the property for military housing.","path":["Title 3 - UNITED STATES GOVERNMENT, AGREEMENTS AND RELATIONS WITH","CHAPTER 1 Consent to Acquisition of Lands by United States Generally","ARTICLE 1 Lands Needed for General Public Purposes"],"source_url":"https://www.scstatehouse.gov/code/t03c001.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:19:49Z","sha256":"7c9d31d87b2ecabb2fb100fb91c221c2cdf0606f51ae3690cf519daeb847b2f1","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-3-1-30","next":"us-sc/s.c.-code-ann.-3-1-110"},"notice":"GroundRules: Original legal text. Not legal advice."}