The bill S. 211 aims to amend Section 12-37-220 of the South Carolina Code of Laws, which pertains to property classes exempt from ad valorem taxation. The key change introduced by this bill is the inclusion of current volunteer firefighters as eligible owners for the tax exemption on property they own. This amendment recognizes the contributions of volunteer firefighters and provides them with the same tax benefits previously available to certain disabled veterans, former law enforcement officers, and former firefighters.

Specifically, the bill modifies the definition of "eligible owner" to include current volunteer firefighters alongside other categories of individuals who are permanently and totally disabled due to service-related conditions. This change is intended to support and acknowledge the service of volunteer firefighters in the community. The bill will take effect upon approval by the Governor.

Statutes affected:
01/15/2025: 12-37-220
Latest Version: 12-37-220