The bill H. 4138 proposes an amendment to Section 12-37-220 of the South Carolina Code of Laws, specifically regarding property tax exemptions. The amendment stipulates that legal guardians of minor or dependent children are entitled to a property tax exemption on one personal motor vehicle. This exemption applies when the vehicle is used to transport a minor or dependent child who is blind or requires the use of a wheelchair.

The specific legal language being amended includes the addition of a provision that allows for the exemption of one personal motor vehicle owned or leased by a legal guardian under the specified conditions. This change aims to provide financial relief to guardians who are responsible for the care of children with disabilities, thereby supporting their mobility and transportation needs. The bill will take effect upon approval by the Governor.

Statutes affected:
03/05/2025: 12-37-220
Latest Version: 12-37-220