The bill H. 4138 proposes an amendment to Section 12-37-220 of the South Carolina Code of Laws, which pertains to property tax exemptions. The amendment specifically allows legal guardians of minor or dependent children to receive a property tax exemption for 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 new legal language inserted into the bill clarifies that the exemption is applicable to one personal motor vehicle owned or leased by the legal guardian. This change aims to provide financial relief to guardians who are responsible for the care of children with specific needs, thereby supporting their mobility and accessibility. The bill will take effect upon approval by the Governor.

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