South Carolina 2025-2026 Regular Session

South Carolina Senate Bill S0211

Introduced
1/15/25  

Caption

Ad Valorem tax

Impact

By implementing this tax exemption, S0211 is expected to have direct financial implications for volunteer firefighters, potentially easing their financial burdens associated with home ownership. This legislative change could encourage more individuals to join volunteer firefighting efforts, thereby enhancing community safety and emergency preparedness in South Carolina. Furthermore, it sets a precedent for how local governments and legislative bodies approach financial support for service members and emergency responders.

Summary

Bill S0211 aims to amend the South Carolina Code of Laws by allowing current volunteer firefighters to qualify for a property tax exemption. Specifically, it seeks to amend Section 12-37-220, which outlines the classes of property exempt from ad valorem taxation. The modification is intended to benefit active volunteer firefighters by recognizing their service and providing them a financial incentive through property tax relief. The proposed change reflects an effort to acknowledge the contributions of volunteer firefighters within the community.

Conclusion

Overall, S0211 represents a significant step towards recognizing the vital role of volunteer firefighters in South Carolina. It highlights the state's commitment to supporting those who serve their communities, while also sparking conversation about the balance between providing financial incentives and maintaining adequate funding for public services.

Contention

While the intent of Bill S0211 is generally positive, the proposal may face objections. Some might argue that expanding tax exemptions could lead to reduced local tax revenues, impacting essential community services and infrastructure funding. Additionally, there may be discussions surrounding the criteria for eligibility, particularly in defining who constitutes a 'current volunteer firefighter,' which can differ across various municipalities.

Companion Bills

No companion bills found.

Similar Bills

CA AB2727

Personal income taxes: credit: firefighters.

CA SB206

Firefighters Procedural Bill of Rights Act: Department of Forestry and Fire Protection: temporary appointments.

NJ A1081

Establishes certain marine firefighting training course requirements.

NJ S2776

Establishes certain marine firefighting training course requirements.

NJ A5758

Establishes certain marine firefighting training course requirements.

AR HB1067

To Modify The Law Concerning Residency Requirements For Certain Firefighters.

CA AB932

Workers’ compensation: off-duty firefighters.

CA AB1299

Peace officers: employment.