2019 South Carolina Code of Laws
Title 3 - U.S. Government, Agreements and Relations With
Chapter 1 - Consent To Acquisition Of Lands By United States Generally
Section 3-1-40. Property on military base used for military housing exempt from property tax.
There is exempt from ad valorem taxation any real property, and improvements thereon, located within a military base or installation that is used or owned by the United States Armed Forces and is used as military housing for military-affiliated personnel and their families. Military housing includes ancillary facilities that support the military housing. This exemption continues to apply if the real property is improved, maintained, or leased to a party that would otherwise subject the real property to tax, so long as there is a contractual agreement by and between a branch of the United States Armed Forces and the lessee which requires the lessee to use the property for military housing.
HISTORY: 2014 Act No. 289 (S.825), Pt II, Section 2.A, eff June 23, 2014.
Editor's Note
2014 Act No. 289, Section 2.B, provides as follows:
"B. This section takes effect upon approval by the Governor and applies for property tax years beginning after 2013."
