South Carolina 2025-2026 Regular Session Status: Enacted

S 439 — Manufacturing property tax exemption

Last action — Act No. 122

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 11, 2025. Enacted.

Signed by Governor Henry McMaster (Republican) on May 15, 2026.

Prognosis

Likely to advance 80% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 16 sponsors

    16 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill increases the maximum reimbursement amount for manufacturing property tax exemptions in South Carolina.

This bill amends the South Carolina Code to raise the maximum amount that can be reimbursed for property tax exemptions on certain manufacturing properties. This change aims to enhance the benefits for manufacturers by making property tax exemptions more substantial.

What this means for you
  • Small Business: This means that small manufacturing businesses could see increased financial relief from property taxes.

Summary

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT FOR THE EXEMPTION ON CERTAIN MANUFACTURING PROPERTY. - RATIFIED TITLE

Bill Text

What changed in the latest version

3 added · 26 removed

Plain-language change summary

The recent changes to Bill S 439 involve adding a statement about the maximum reimbursement amount for exemptions on certain manufacturing property. This addition clarifies the bill’s intent to increase financial support for manufacturers through property tax exemptions. By specifying this reimbursement limit, the bill aims to provide more certainty and potentially encourage investment in the manufacturing sector, which can benefit the state's economy.

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Previous
Latest
2025-2026 Bill 439 Text of Previous Version (Apr.
2025-2026 Bill 439 Text of Previous Version (Mar.
29, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 439Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
11, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 439Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.) Indicates Matter Stricken Indicates New Matter   Committee Report April 29, 2025   S.
Document has been reformatted to meet World Wide Web specifications.)                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO THE PROPERTY TAX EXEMPTIONs, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT for the exemption ON CERTAIN MANUFACTURING PROPERTY.
439   Introduced by Senators Peeler, Turner, Davis, Bennett, Verdin, Alexander, Grooms, Kimbrell, Johnson, Jackson, Corbin and Sutton   S.
Printed 4/29/25--S.
Read the first time March 11, 2025   ________   The committee on Senate Finance To whom was referred a Bill (S.
439) to amend the South Carolina Code of Laws by amending Section 12-37-220, relating to the property tax exemptions, so as to increase the maximum reimbursement amount, etc., respectfully Report:
That they have duly and carefully considered the same, and recommend that the same do pass:
  HARVEY PEELER for Committee.
  _______                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO THE PROPERTY TAX EXEMPTIONs, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT for the exemption ON CERTAIN MANUFACTURING PROPERTY.
----XX---- This web page was last updated on April 29, 2025 at 09:06 PM
----XX---- This web page was last updated on March 11, 2025 at 12:53 PM
View plain text versions (4)
  • 03/11/2025 View text html
  • 04/29/2025 View text html
  • 04/28/2026 View text Current html
  • Introduced Filed vnd.openxmlformats-officedocument.wordprocessingml.document

Action History

  1. Act No. 122

  2. Effective date See Act for Effective Date

  3. Signed By Governor

  4. Ratified R 137

  5. Read third time and enrolled

  6. Roll call Yeas-104 Nays-0

  7. Read second time

  8. Debate adjourned until Tues., 5-5-26

  9. Debate adjourned

  10. Committee report: Favorable Ways and Means

  11. Referred to Committee on Ways and Means

  12. Introduced and read first time

  13. Read third time and sent to House

  14. Roll call Ayes-40 Nays-0

  15. Read second time

  16. Committee report: Favorable Finance

  17. Referred to Committee on Finance

  18. Introduced and read first time

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

16 sponsors · 0 co-sponsors · 154 not signed on

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passage of Bill

Passed 104 Yea · 0 Nay · 20 Other
Party YeaNayPresentNot Voting
Unaffiliated 1000020
Republican 2000
Democrat 2000
Total 1040020
% of votes cast 84%0%0%16%
How each member voted (124)
Member Party Vote
Brittain, T. Case, Jr. — Yea
Representative Luke S. Rankin — Yea
Henderson-Myers, Rosalyn D. — Yea
Johnson, Jeffrey E. — Yea
Johnson, Jermaine L., Sr. — Not Voting
Representative Adam L. Duncan — Yea
Representative Annie E. McDaniel — Not Voting
Representative April Cromer — Yea
Representative Beth E. Bernstein — Yea
Representative Bill Taylor — Yea
Representative Brandon Guffey — Yea
Representative Brandon L. Cox — Yea
Representative Brandon Newton — Yea
Representative Bruce W. Bannister — Not Voting
Representative Cally R. "Cal" Forrest, Jr. — Yea
Representative Carl L. Anderson — Yea
Representative Chandra E. Dillard — Yea
Representative Charles V. Hartz — Yea
Representative Chris Wooten — Yea
Representative Christopher R. "Chris" Hart — Yea
Representative Cody T. Mitchell — Yea
Representative Courtney S. Waters — Yea
Representative Craig A. Gagnon — Yea
Representative Daniel Gibson — Yea
Representative David Martin — Yea
Representative David R. Hiott — Not Voting
Representative David Vaughan — Yea
Representative Dennis C. Moss — Yea
Representative Dianne Mitchell — Not Voting
Representative Donald G. "Don" Chapman — Yea
Representative Donald Ryan McCabe, Jr. — Not Voting
Representative Elizabeth "Spencer" Wetmore — Not Voting
Representative Fawn M. Pedalino — Yea
Representative Gary S. Brewer, Jr. — Yea
Representative Gil Gatch — Not Voting
Representative Gilda Cobb-Hunter — Not Voting
Representative Greg Ford — Yea
Representative Hamilton R. Grant — Yea
Representative Harriet A. Holman — Yea
Representative Heath Sessions — Yea
Representative Heather Ammons Crawford — Yea
Representative Heather Bauer — Yea
Representative J. David Weeks — Not Voting
Representative J. Todd Rutherford — Not Voting
Representative JA Moore — Yea
Representative Jackie E. "Coach" Hayes — Yea
Representative Jackie R. Terribile — Yea
Representative James E. Teeple — Yea
Representative James Mikell "Mike" Burns — Yea
Representative Jeff Bradley — Yea
Representative Jerry N. Govan, Jr. — Yea
Representative John Gregory "Jay" Kilmartin — Yea
Representative John R. McCravy III — Not Voting
Representative John Richard C. King — Yea
Representative John T. Lastinger, Jr. — Yea
Representative Jordan S. Pace — Not Voting
Representative Joseph M. "Joe" Bustos — Yea
Representative Joseph S. "Joe" White — Yea
Representative Josiah Magnuson — Not Voting
Representative Justin T. Bamberg — Yea
Representative Kambrell H. Garvin — Yea
Representative Kathy Landing — Yea
Representative Keishan M. Scott — Yea
Representative Kevin Hardee — Yea
Representative Lee Hewitt — Yea
Representative Leon D. "Doug" Gilliam — Yea
Representative Leon Howard — Not Voting
Representative Leonidas E. "Leon" Stavrinakis — Not Voting
Representative Lonnie Hosey — Yea
Representative Lucas Atkinson — Yea
Representative M. Brian Lawson — Yea
Representative Mark N. Willis — Yea
Representative Melissa Lackey Oremus — Yea
Representative Micajah P. "Micah" Caskey IV — Yea
Representative Michael F. Rivers, Sr. — Yea
Representative Mike M. Neese — Yea
Representative Nathan Ballentine — Yea
Representative Neal A. Collins — Yea
Representative Patrick B. Haddon — Yea
Representative Paul B. Wickensimer — Yea
Representative Paula Rawl Calhoon — Yea
Representative Phillip Bowers — Yea
Representative Phillip D. Lowe — Yea
Representative Richard Blake Sanders — Not Voting
Representative Richard L. "Richie" Yow — Yea
Representative Robby Robbins — Yea
Representative Robert J. "Rob" Harris — Yea
Representative Robert Q. Williams — Yea
Representative Robert T. Reese — Yea
Representative Roger K. Kirby — Yea
Representative Sarita L. Edgerton — Yea
Representative Seth Rose — Not Voting
Representative Shannon S. Erickson — Yea
Representative Steven Wayne Long — Yea
Representative Sylleste H. Davis — Yea
Representative T. Alan Morgan, Jr. — Yea
Representative Terry Alexander — Yea
Representative Thomas Beach — Yea
Representative Thomas Duval "Val" Guest, Jr. — Yea
Representative Thomas E. "Tommy" Pope — Yea
Representative Thomas F. "Tom" Hartnett, Jr. — Yea
Representative Thomas Lee Gilreath — Yea
Representative Thomas R. "Randy" Ligon — Yea
Representative Timothy A. "Tim" McGinnis — Yea
Representative Travis A. Moore — Yea
Representative W. Scott Montgomery IV — Yea
Representative Wallace H. "Jay" Jordan, Jr. — Yea
Representative Wendell G. Gilliard — Yea
Representative Wendell K. Jones — Not Voting
Representative William "Bill" Clyburn — Yea
Representative William "Bill" Hager — Yea
Representative William C. "Chris" Huff — Yea
Representative William G. "Bill" Herbkersman — Yea
Representative William H. Bailey — Yea
Representative William M. "Bill" Chumley — Yea
Representative William M. "Bill" Hixon — Yea
Representative William R. "Bill" Whitmire — Yea
Representative Wm. Weston J. Newton — Yea
Smith, G. Murrell, Jr. — Not Voting
Smith, Marvin — Yea
Jason Luck Democrat Yea
Tiffany R. Spann-Wilder Democrat Yea
Carla M. Schuessler Republican Yea
Stephen D. Frank Republican Yea

Official roll call →

2nd Reading

Passed 40 Yea · 0 Nay · 6 Other
Party YeaNayPresentNot Voting
Unaffiliated 40005
Total 40005
% of votes cast 89%0%0%11%
How each member voted (45)

Official roll call →

Subjects

Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 439 do?
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT FOR THE EXEMPTION ON CERTAIN MANUFACTURING PROPERTY. - RATIFIED TITLE
Who sponsors S 439?
S 439 is sponsored by Senator Harvey S. Peeler, Jr., Senator Ross Turner, Senator Tom Davis, Senator Sean M. Bennett, Senator Daniel B. "Danny" Verdin III, Senator Thomas C. Alexander, Senator Lawrence K. "Larry" Grooms, Senator Josh Kimbrell, Senator Michael Johnson, Senator Darrell Jackson, Senator Ed Sutton, Senator Ronnie W. Cromer, Senator Wes Climer, Senator Brian Adams, Senator Jeff Zell, and Senator Tom Young, Jr..
What is the current status of S 439?
This bill has been enacted into law. Introduced March 11, 2025. Enacted.
Where can I track S 439?
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