February 13, 2026

The General Assembly powered through the week with a full agenda of key issues. Senators began floor debate on the homestead exemption bill, ultimately carrying it over for further debate next week. A Senate Transportation subcommittee continued discussions on the South Carolina Department of Transportation (SCDOT) modernization bill, while a Senate Property Tax subcommittee considered and passed a boat property tax exemption bill. The Senate also initiated budget hearings with state agencies and government entities.

The House advanced legislation addressing the staffing and appointment process of the S.C. Judicial Merit Selection Commission to the Senate. At the subcommittee level, the House continued debate on their version of the SCDOT modernization bill, moved legislation on curbside alcohol delivery and Sunday liquor sales to full committee, and held additional budget hearings in preparation for the full Ways and Means Committee to consider the appropriations bill next week.

These and other bills of interest are detailed below.

Bills of Direct Interest to Counties

Revenue, Finance and Economic Development

Boat Taxes

H. 3858, as introduced, would have given boat owners a 50% property tax reduction on boats registered and titled in South Carolina and eliminated the titling and taxing of all outboard motors with no way for county auditors to track their transfer. As passed by the House in 2025, the bill lowered the property tax reduction from 50% to 42.8571% statewide, except for houseboats. The property tax reduction must be phased in over three equal installments and will be applicable for property tax years beginning after 2026. This legislation will not apply to counties that have already lowered the assessment ratio on boats to 6%. Any local ordinances doing so would be repealed after Jan. 1, 2030, once the legislation is fully phased in.

Status: A Senate Finance subcommittee adopted an amendment to require that outboard motors continue to be registered to allow counties to track the motors’ transfer and gave H. 3858 a favorable report as amended. The bill will be on the next full committee’s agenda.

Business Personal Property Tax

H. 5006 would enact the “State of South Carolina Small Business Tax Cut of 2026,” exempting the first $10,000 of business personal property tax for small businesses in South Carolina. The bill also would streamline the filing process by requiring that all returns for business personal property be filed with the Department of Revenue (DOR). This part of the bill is an SCAC policy position.

Status: The House gave H. 5006 second and third readings this week with little debate or any amendments added, sending the bill to the Senate.

Homestead Exemption 

S. 768, as introduced, would increase the homestead exemption from $50,000 to $100,000 and lower the age requirement to 60. The Finance Committee amended the bill to add a five-year South Carolina residency requirement beginning in property tax year 2026-27, while grandfathering in those who currently reside in the state. The amendment also keeps the age requirement at 65 but increases the exemption to the first $150,000. Lastly, the amendment gives counties authority to further increase the exemption through ordinance, but any taxes not collected from the extra increase would not be eligible for reimbursement from the Trust Fund for Tax Relief. The amended bill represents an SCAC Policy Position.

Status: The Senate adopted the committee amendment and debated the bill for hours before adjourning for the week.

Investment Funds

S. 420 would allow a qualified retiree post-employment benefit trust to invest in notes, bonds, debentures, or other debt instruments issued by a U.S. corporation, provided that the instruments are rated in general categories by no fewer than two nationally recognized credit rating organizations.

Status: A Senate Finance subcommittee adopted an amendment and gave the bill a favorable report as amended.

Abandoned Buildings Tax Credit

S. 853 was filed in response to a revenue ruling by DOR requiring that buildings eligible for the tax credit must be income-producing.

Status: A Senate Finance subcommittee gave S. 853 a favorable report, and the bill will be on the next full committee’s agenda.

Land Use, Natural Resources and Transportation

Concurrency Programs

S. 227 would define concurrency programs and authorize local governments to enact them, an SCAC policy position. These programs allow a county or municipality to manage the strain that growth and new development place on existing infrastructure. A local government could require a developer to pay impact fees, build, or fund improvements, phase in the project, or wait until infrastructure is expanded before approving a development project. Dorchester County Council Chairman and SCAC Board First Vice President David Chinnis testified in support of the bill in subcommittee.

Status: The Senate Labor, Commerce, and Industry subcommittee carried the bill over to continue hearing testimony on S. 227 in the following weeks.

Dorchester County Council Chairman David Chinnis, who also serves as SCAC first vice president, testifies at a Senate Labor, Commerce and Industry subcommittee meeting on a bill about concurrency.

Roadside Markets

H. 5097 would allow a roadside market where a farmer sells to the public products produced on their farm without being subject to local government stormwater regulations, stormwater permitting requirements, and local building codes. This includes permitting, inspection, and construction requirements otherwise applicable to commercial or retail structures. Any county ordinance, regulation, or policy that conflicts with the provisions of this bill would be preempted.

Status: A House Agriculture subcommittee amended the bill to require farmers to operate the roadside market on property that they own or lease and to remove the preemption language. At SCAC’s request, the subcommittee also added a provision that holds counties harmless for any liability in a civil lawsuit before giving the bill a favorable report as amended.

Public Safety, Judicial and Corrections

Removal of Eviction Record

H. 4270 would remove an eviction action that does not result in a Writ of Ejectment or Order of Eviction from the public index and any other public accessible records. The removal may occur by court order or by applicantion of a defendant. It also would remove any record of an eviction six years after the final disposition.

Status: A House Judiciary subcommittee amended the bill to change the eviction time to five years after its final disposition or if no disposition is recorded. The amendment also requires the court records to be removed after five years. The bill will be on the next full committee’s agenda.

Juvenile Crime Waivers

H. 4151 would exclude from the definition of a child or juvenile a person 17 or older who is charged with any offense involving a weapon, as well as a person 16 or older who is charged with a felony offense carrying a term of imprisonment for 30 years or more, a first-degree burglary offense, or the offense of attempted murder. This shifts these cases from family court to circuit court. However, the bill would authorize the family court to, at the discretion of the solicitor, hear cases for these individuals.

Status: The House Judiciary Criminal Laws subcommittee amended H. 4151 to add to the list of reasons a case could be moved to circuit court, including a motion of the circuit court, or upon motion of the defendant after a hearing and order issued by the circuit court judge. The bill will be on the next full committee’s agenda.

Juvenile Fingerprints

H. 5120 would require the Department of Juvenile Justice to fingerprint and photograph juveniles admitted to any secure facility operated by the agency and to send these to the State Law Enforcement Division (SLED). The bill also would require the fingerprints to be kept separate from adults’ fingerprint records.

Status: A House Judiciary subcommittee gave H. 5120 a favorable report, and the bill will be on the next full committee’s agenda.

Juvenile Prevention Programs

H. 5121 would establish community juvenile crime prevention programs under which public or private nonprofit entities would be allowed to provide services and activities to prevent juvenile crime and delinquency.

Status: A House Judiciary subcommittee gave H. 5121 a favorable report, and the bill will be on the next full committee’s agenda.

Probate, Notice to Creditors

H. 4511 would allow for notice by publication in an online version of a newspaper for certain real property actions such as foreclosures. It also would create a centralized website for the South Carolina Probate Court, to be organized by county and searchable by the names of either the decedent or the personal representative. Finally, it would allow a personal representative to provide notice to creditors through this centralized website.

Status: The House adopted a strike-and-insert amendment that, among other things, would allow for notice by publication in either a print or online version of a newspaper for court proceedings involving real estate actions that include either unknown parties or known parties that cannot be located. It also would allow a personal representative to provide notice to creditors in a print version of a newspaper and an online version, if available, at no additional charge to the personal representative. Finally, notice to creditors in a probate action also would be permitted in counties whose probate court has a publicly accessible website that allows the online publication of notice for a fee. The probate court also could allow creditors to file claims online for a fee.

The House then gave H. 4511 second and third readings, sending the bill to the Senate.

Coroners Disposition of Remains

H. 4188 would allow coroners to release unclaimed remains to another family member of the deceased when the next of kin of the deceased is charged in connection with the death or is otherwise uncooperative in claiming the remains. It also would require the coroner to cremate unclaimed remains within 30 days of the date of death or date of discovery.

Status: The House gave H. 4188 second and third readings, sending the bill to the Senate.

County Government and Intergovernmental Relations

Sunday Liquor Sales

H. 4001 would allow for Sunday alcoholic liquor sales between 1 p.m. and 5 p.m. in counties or municipalities where a majority of voters support a referendum in favor of such sales. A referendum may be initiated by the petition of at least 10% of the voters in a county or municipality or by a county or municipal ordinance.

Status: A House Judiciary subcommittee gave H. 4001 a favorable report, and the bill will be on the next full committee’s agenda.

Veterans’ Benefits

S. 695 would enact the “South Carolina Safeguarding American Veterans’ Benefits Act” to prohibit claim sharks who are not federally accredited by the Department of Veterans’ Affairs (DVA) from charging veterans for helping file their benefit claims. The amendments would clarify what constitutes excessive or unreasonable fees from those accredited by the DVA and what should be included in agreements between veterans and those offering to help them receive their benefits.

Status: The Senate gave S. 695 a third reading, sending it to the House.

Other Statewide Bills of Interest

Judicial Selection Reform

H. 4755 would require the S.C. Judicial Merit Selection Commission (JMSC) to be staffed by the Governor’s Office and appointed by the governor. The bill also would prohibit legislators and family members to serve on JMSC and require former members to be out of office for at least two years before they and their family members can qualify for selection by the governor to the commission. In addition, there is a section in the bill that would prohibit the commission from considering any diversity, equity, and inclusion criteria in making nominations and appointments. After much debate, the House adopted multiple amendments on the floor, including creating a new process for filling a magistrate position vacancy. The House gave H. 4755 second and third readings, sending it to the Senate.

See below links for summaries of legislation introduced this week.

House Bills

Senate Bills

View/Download Full Text for Newly-Introduced Legislation

You can also go to www.scstatehouse.gov and click on "Legislation," then "Introduced Legislation."

Note: If you would like to offer comments to the SCAC staff, please call us toll-free at 1-800-922-6081, fax to (803) 252-0379, or send an email.