South Carolina 2025-2026 Regular Session Status: In Committee 1 R cosponsors

H 3367 — Roll back taxes

Last action — Member(s) request name removed as sponsor: Kirby

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

This bill is in committee in the House. Introduced December 05, 2024. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Stalled 26% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 33 sponsors

    33 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

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.

Summary

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ROLLBACK TAXES, SO AS TO PROVIDE THAT ROLLBACK TAXES ONLY APPLY TO THE PREVIOUS TAX YEAR INSTEAD OF THE PREVIOUS THREE TAX YEARS.

Bill Text

What changed in the latest version

34 added · 2 removed

Plain-language change summary

The recent amendment to Bill H 3367 changes the rules regarding rollback taxes on agricultural property that is converted to non-agricultural use. Previously, property owners were responsible for paying rollback taxes based on the last three years of agricultural valuation. Now, those taxes will only apply for the previous year. This change simplifies the process for property owners and may help encourage the conversion of agricultural land to other uses without the burden of multiple years of taxes.

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2025-2026 Bill 3367 Text of Previous Version (Dec.
06, 2024) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 3367Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.)                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ROLLBACK TAXES, SO AS TO PROVIDE THAT ROLLBACK TAXES ONLY APPLY TO THE PREVIOUS TAX YEAR INSTEAD OF THE PREVIOUS THREE TAX YEARS.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-43-220(d)(4) of the S.C.
Code is amended to read:
      (4) Except as provided pursuant to Section 12-43-222, when real property which is in agricultural use and is being valued, assessed, and taxed under the provisions of this article, is applied to a use other than agricultural, as evidenced by actions taken by the owner of the real property which is inconsistent with agricultural use, it is subject to additional taxes, referred to as rollback taxes, in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized pursuant to this item and the taxes that would have been paid or payable had the real property been valued, assessed, and taxed as other real property in the taxing district, in the current tax year (the year of change in use) and each of the three tax yearsyear immediately preceding in which the real property was valued, assessed, and taxed as provided in this item.
If in the tax year in which a change in use of the real property occurs the real property was not valued, assessed, and taxed under this article, then the real property is subject to rollback taxes for each of the three tax yearsyear immediately preceding in which the real property was valued, assessed, and taxed pursuant to this item.
In determining the amounts of the rollback taxes chargeable on real property which has undergone a change in use, the assessor for the rollback tax years involved shall ascertain:
  SECTION 2.  This act takes effect upon approval by the Governor.
----XX---- This web page was last updated on December 06, 2024 at 11:47 AM
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Action History

  1. Member(s) request name removed as sponsor: Kirby

  2. Member(s) request name removed as sponsor: Yow, C.Mitchell

  3. Member(s) request name added as sponsor: Lowe, King, McDaniel, T.Moore, Caskey, Pace, Terribile, White, Frank, Edgerton, Magnuson, Kilmartin, B.L.Cox, Harris, Bailey, Reese, Oremus, Robbins, Waters, Kirby, C.Mitchell, Bradley, Yow, Bustos, Wickensimer, Erickson, Hager, Whitmire, Hosey, Clyburn

  4. Referred to Committee on Ways and Means

  5. Introduced and read first time

  6. Referred to Committee on Ways and Means

  7. Prefiled

Sponsors

Sponsorship breakdown

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33 sponsors · 0 co-sponsors · 137 not signed on

Sponsors (33)

Co-sponsors (0)

None.

Not signed on (137)

137 members have not signed on to this bill.

Show all 137 →

"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

Subjects

taxation
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 H 3367 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ROLLBACK TAXES, SO AS TO PROVIDE THAT ROLLBACK TAXES ONLY APPLY TO THE PREVIOUS TAX YEAR INSTEAD OF THE PREVIOUS THREE TAX YEARS.
Who sponsors H 3367?
H 3367 is sponsored by Representative Steven Wayne Long, Representative M. Brian Lawson, Representative John R. McCravy III, Representative William M. "Bill" Chumley, Representative Bill Taylor, Representative Cally R. "Cal" Forrest, Jr., Representative Phillip D. Lowe, Representative John Richard C. King, Representative Annie E. McDaniel, Representative Travis A. Moore, Representative Micajah P. "Micah" Caskey IV, Representative Jordan S. Pace, Representative Jackie R. Terribile, Representative Joseph S. "Joe" White, Stephen D. Frank (Republican), Representative Sarita L. Edgerton, Representative Josiah Magnuson, Representative John Gregory "Jay" Kilmartin, Representative Brandon L. Cox, Representative Robert J. "Rob" Harris, Representative William H. Bailey, Representative Robert T. Reese, Representative Melissa Lackey Oremus, Representative Robby Robbins, Representative Courtney S. Waters, Representative Jeff Bradley, Representative Joseph M. "Joe" Bustos, Representative Paul B. Wickensimer, Representative Shannon S. Erickson, Representative William "Bill" Hager, Representative William R. "Bill" Whitmire, Representative Lonnie Hosey, and Representative William "Bill" Clyburn.
What is the current status of H 3367?
This bill is in committee in the House. Introduced December 05, 2024. It must pass committee before a floor vote.
Where can I track H 3367?
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