With only six legislative days left in the 2025-26 session, both chambers spent most of the week on the floor trying to advance bills to the other chamber, giving legislation a chance at passing this year. The House finally reached a compromise on the SCDOT Modernization bill after hours of debate in which more than 150 amendments were proposed. The result was removing devolution language that allowed for transferring state roads to counties. The House also advanced a significantly amended version of the DUI reform bill. Next week, the House will take up Senate amendments to the budget.
Meanwhile, the Senate continued working through their calendar, advancing a bill to increase the penalties associated with unlawful acts against police dogs and horses and debating a concurrency bill before it was objected to.
These and other bills of interest to counties are detailed in this week's Friday Report.
Upcoming Action Item
Low-income Housing Tax Exemption Reporting
There is currently nothing in statute that requires property owners receiving a low-income housing property tax exemption to report that they continue to meet the qualifications in the years following the initial exemption. This creates a loophole where some property owners may not continue to qualify for the exemption but could still be receiving it.
S. 125 would limit the property tax exemption for certain property of a nonprofit housing corporation to only the percentage of property equal to the corporation’s ownership interest in the property, if that interest is at least 50%. It also would require the nonprofit housing corporation to apply to the Department of Revenue (DOR) for the initial exemption, to certify their ownership percentage, and to provide a rent roll or other suitable documentation proving compliance with the requirements of Revenue Procedure 96-32.
Finally, the bill would require annual recertification in subsequent years and notification by DOR to the chief administrative officer of any county with jurisdiction over the property, an SCAC policy position.
SCAC staff has heard there may be an attempt to push this bill across the finish line before the regular session ends.
Please contact your House members and ask them to support this effort to advance S. 125 so it is passed this year.