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.

The specific legal language being amended includes the definition of "eligible owner," which now explicitly includes "a current volunteer firefighter" alongside other categories of individuals who are permanently and totally disabled due to service-related conditions. This bill will take effect upon approval by the Governor, thereby enhancing the financial support for volunteer firefighters in South Carolina.

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