South Carolina 2025-2026 Regular Session

South Carolina House Bill H3352

Introduced
1/14/25  

Caption

Assessment ratios

Impact

The bill is expected to have significant implications for property owners applying for the reduced assessment ratio. By limiting the documentation that assessors can request, the legislation aims to enhance privacy for individual taxpayers. This could particularly benefit those who may feel uncomfortable providing personal tax records but still want to qualify for tax breaks designed to assist homeowners. It may also lead to a more straightforward application process for property owners who need to demonstrate their eligibility based on other less sensitive documents.

Summary

House Bill 3352 aims to amend Section 12-43-220 of the South Carolina Code of Laws by prohibiting assessors from requiring applicants for the four percent assessment ratio to provide confidential tax records. This amendment is intended to alleviate concerns regarding privacy and confidentiality related to the disclosure of personal tax information, specifically for owner-occupants claiming this reduced property tax assessment. Under the current law, property owners must present certain documentation to prove their eligibility for the four percent assessment ratio, which could include sensitive tax information.

Contention

Despite the positive intentions behind the bill, there may be concerns among assessors and local governments about the potential challenges in verifying eligibility without access to complete tax records. Some may argue that restricting the information assessors can request could lead to loopholes where individuals who may not qualify for the lower assessment ratio could still gain access to it. Thus, while the legislation seeks to protect personal information, it could raise questions about fairness and integrity in the assessment process.

Companion Bills

No companion bills found.

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