South Carolina 2025-2026 Regular Session Status: In Committee

S 950 — Heirs' property

Last action — Referred to Committee on Finance

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

This bill is in committee in the Senate. Introduced February 24, 2026. It must pass committee before a floor vote.

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

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 20% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 4 sponsors

    4 primary, 0 co-sponsors signed on.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-3150, RELATING TO DETERMINING WHEN AS ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY.

Bill Text

What changed in the latest version

47 added · 5 removed

Plain-language change summary

The amended bill S 950 now specifies that transfers of property to qualified family members, who have a legal claim to heirs' property, will not trigger reassessment of that property for tax purposes. This change is important because it helps families retain their inherited property without facing financial burdens that may arise from taxes associated with reassessed property values. By clearly defining what constitutes "heirs' property" and who qualifies as a family member, the law aims to protect families and simplify the process of clearing titles for inherited land.

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2025-2026 Bill 950 Text of Previous Version (Feb.
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24, 2026) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 950Indicates 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 12-37-3150, RELATING TO DETERMINING WHEN AS ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-37-3150(B) of the S.C.
Code is amended by adding:
      (16)(a) a transfer made to a qualified family member who has legal claim to heirs' property to clear the title of the heirs' property, whereby both the grantor and grantee owned an interest in the property prior to the transfer.
           (b) For purposes of this item:
               (i) "Heirs' property" means real property owned by one or more individuals as tenants in common, which was inherited from a relative and for which no formal probate or recorded conveyance transferred clear title to the current owners.
               (ii) "Qualified family member" means a person related to the prior owner by blood, marriage, or adoption including, but not limited to, a spouse, child, grandchild, sibling, niece, nephew, aunt, uncle, cousin, or those identified as heir owners by a court of competent jurisdiction.
           (c) A partition of heirs' property, whether voluntary or ordered by a court in a proceeding to clear title, does not disqualify the resulting parcels from this exclusion.
Each partitioned parcel must be assessed at its proportional value.
           (d) The transfer described in this item is not considered an assessable transfer of interest only if the qualified family members submit affidavits to the county assessor certifying under penalty of perjury that:
               (i) the property qualifies as heirs' property;
               (ii) the transfer is between qualified family members;
and                (iii) the transfer is for the purpose of clearing title.
           (e) Once title on the property is cleared, the property is no longer heirs' property and not eligible for the exclusion provided by this item.
  SECTION 2.  This act takes effect upon approval by the Governor and applies to property tax years beginning after 2025.
----XX---- This web page was last updated on February 24, 2026 at 12:38 PM
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Action History

  1. Referred to Committee on Finance

  2. Introduced and read first time

Sponsors

Sponsorship breakdown

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4 sponsors · 0 co-sponsors · 166 not signed on

Sponsors (4)

Co-sponsors (0)

None.

Not signed on (166)

166 members have not signed on to this bill.

Show all 166 →

"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

housing
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 950 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-3150, RELATING TO DETERMINING WHEN AS ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY.
Who sponsors S 950?
S 950 is sponsored by Senator Tom Davis, Senator Thomas C. Alexander, Senator George E. "Chip" Campsen III, and Senator Jeff Zell.
What is the current status of S 950?
This bill is in committee in the Senate. Introduced February 24, 2026. It must pass committee before a floor vote.
Where can I track S 950?
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