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Voices. Knowledge. Solutions.

February 13, 2026

House and Senate members met in regular session on Tuesday, Wednesday and Thursday. Senators passed an overhaul to charter schools and began a discussion on property taxes. House members worked through bills on the calendar, unanimously passing a small business personal property tax cut.  

Property tax cut bills moving through the legislative process
Several bills that cut a specific property tax gained traction this week in the House and Senate.  

H5006, a bill that exempts $10,000 from business personal property taxes for small businesses unanimously passed the House of Representatives on Wednesday. Reps. Heather Bauer (D- Richland and Roger Kirby (D-Florence) asked several questions during the debate related to the effect of this tax cut on local government budgets. The bill is now in the Senate Finance Committee for consideration. H3858, a bill that decreases the tax on boats by 50% in the state, was given approval by the Senate Finance Property Tax subcommittee moving the bill to the full Senate Finance Committee.  

This week, senators began floor debate on an increase in the property tax homestead exemption for South Carolina resident homeowners 65 years old and older. This bill includes a local government reimbursement with the increase in the exemption for local governments. During the debate, Sen. Sean Bennett (R-Dorchester) introduced an amendment to eliminate the reimbursement over an extended time period. The amendment was not adopted, but Senate Finance Chairman Harvey Peeler (R-Cherokee) established a special subcommittee to begin looking at an overhaul of tax policy.  

Local elected leaders are urged to begin talking to members of their legislative delegation about how these property tax cuts will affect the services that cities and towns provide to residents, businesses and visitors. Last week, the Municipal Association of SC emailed a request for tax revenue information to managers/administrators, finance directors and clerks/treasurers. Please complete this survey as soon as possible. This information is critical to conveying the impact of these bills to the legislature.  For questions about these bills, contact Webster Hall (whall@masc.sc) at 803.933.1232. 

Transportation bills still in subcommittee
A Senate Transportation subcommittee began taking up amendments on S831, the Senate version of the SC Department of Transportation modernization bill. While a number of amendments were adopted, many were carried over for further discussion. The Municipal Association’s amendment requiring municipal representation on county transportation committees, along with an annexation amendment proposed by Sen. Sean Bennett (R-Dorchester) were among the amendments that were carried over. A final subcommittee hearing is expected next week.   

The House Ways and Means Revenue Policy subcommittee met this week to consider H5071, the House version of SCDOT modernization legislation. The subcommittee members only heard testimony and did not take action on the bill. For questions about both SCDOT modernization bills, contact Erica Wright (ewright@masc.sc) at 803.354.4793. 

Concurrency bill heard in Senate subcommittee
A Senate Labor, Commerce and Industry subcommittee heard testimony on S227, a concurrency bill. The bill seeks to give local governments statutory authority to condition land development approval on the availability and adequacy of public facilities. Senators took testimony from stakeholders, but did not take action on the bill. For questions about the concurrency bill, contact Erica Wright (ewright@masc.sc) at 803.354.4793. 

From the Dome to Your Home podcast 
Don’t forget to listen to the From the Dome to Your Home podcast every Friday for a recap of the week’s legislative issues and a look to the week ahead at the State House. 

 

Listen to the podcast

 

 

Committee Report

House Agriculture, Natural Resources and Environmental Affairs Wildlife subcommittee 

H5095Testing of wastewater treatment facilities – adjourned debate 
Summary of the bill as introduced: Requires the SC Department of Environmental Services to conduct testing for urinary metabolites in certain wastewater treatment facilities.  

 

Senate Finance Retirement Systems subcommittee 
S420Investment of funds by political subdivisions – favorable report as amended. The amendment requires that the bonds be investment grade. 
Summary of the bill as introduced: Allows a qualified retiree post-employment benefit trust maintained for the benefit of a political subdivision’s retirees to invest in certain corporate debt.  

 

House Judiciary General Laws subcommittee 
H3857Alcohol delivery and curbside pickup – favorable report  
Summary of the bill as introduced: Allows the SC Department of Revenue to issue a license or permit allowing a retailer to offer curbside delivery or pickup through a curbside service of beer or wine. 
H4001 – Liquor sales on Sundays – favorable report  
Summary of the bill as introduced: Allows certain local governments to authorize the sale of alcoholic liquors on Sundays. 

 

Senate Finance Sales and Income Tax subcommittee 
S690 – setoff debt collection – carried over 
Summary of the bill as introduced: Includes certain costs collected by the SC Department of Probation, Parole and Pardon Services in the definition of "delinquent debt." 

S853 – Abandoned buildings tax credit clarification – favorable report  

Summary of the bill as introduced: Clarifies that the existence of an incoming-producing use prior to the period of abandonment is not a requirement for eligibility.  

 

House Judiciary Criminal Laws subcommittee 

H4151 – Definition of Juvenile – favorable report 

Summary of the bill as introduced: Adds to the exclusions to the definition of a child or juvenile for the purposes of the Juvenile Justice Code. 
H5117Transfer of juvenile cases – adjourned debate 

Summary of the bill as introduced: Establishes certain prerequisites before transferring juvenile cases from family court to general sessions court. 
H5120Fingerprinting minors – favorable report  
Summary of the bill as introduced: Clarifies how juvenile fingerprint records and photographs are maintained by law enforcement.  

H5121Community juvenile crime prevention programs – favorable report 
Summary of the bill as introduced: Establishes a community juvenile crime prevention program where public or private nonprofit entities may be certified by the SC Department of Juvenile Justice to provide services and activities to prevent juvenile crime.  

 

Senate Labor, Commerce and Industry Ad Hoc subcommittee 
S688Unemployment trust fund – favorable report  
Summary of the bill as introduced: Changes definitions related to Unemployment Trust Fund contributions and payments. 

 

House Agriculture, Natural Resources and Environmental Affairs Agriculture subcommittee 
H5097Zoning of roadside markets – favorable report as amended. The amendment clarifies that the structure is on the farmer's land, local government is not liable for the structure, and removes the preemption section E of the bill. Association staff worked directly with House Agriculture chairman Rep. Bill Hixon and Rep. Patrick Haddon on the amendment.  
Summary of the bill as introduced: Exempts certain roadside markets operated by farmers from local zoning and certain local and state regulatory requirements.