S.C. Code Ann. § 3-1-40
This is the official text of S.C. Code Ann. § 3-1-40, part of South Carolina’s Code Ann — part of the compiled statutory law of South Carolina, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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SECTION 3-1-40. Property on military base used for military housing exempt from property tax.
Official statutory text
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. 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."
Status: in_force · Read it on the official government site
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