05/13/2026
Policy win!
Today, the Heirs’ Property Tax Relief Act was passed by the South Carolina General Assembly and sent to the Governor for signature. Heirs’ property transferred among family members for the purpose of clearing title will be eligible of a one-time exemption that doesn’t trigger consideration as an Assessable Transfer of Interest, allowing owners to clear titles without risking (un)affordability of property taxes. We celebrate this policy change alongside our close ally, the Center for Heirs' Property.
Heirs’ property occurs when land or homes are passed down without a will, leaving multiple family members with shared ownership and the property in the name of someone who is deceased. If not addressed, it creates legal and financial complications that can be long-lasting. Among the challenges, owners often can’t access home repair programs, disaster assistance, or resources to build on their land. A common misconception is that heirs’ property is a coastal issue, when in fact, it exists in every county across our state.
Habitat for Humanity South Carolina and our affiliates are grateful to the champions of this bill, including Representative Rep. Kathy Landing, Representative Bill Herbkersman, Senator Tom Davis, Senator Thomas Alexander, Rep. Neal Collins, Rep. Gilda Cobb-Hunter, Senator Jeffrey Zell, and Senator Chip Campsen, among other dedicated sponsors.
Additionally, we tip our hats to the brilliance of partners who passionately advocated and eagerly collaborated to turn an idea into a solid bill. Among those, the Center for Heirs' Property, South Carolina Association of Counties, Heather Malia Rath, Lowcountry Gullah, and assessors, to name a few. Much appreciation to the SC Office of Resilience for their feedback regarding the impact of HP on disaster recovery. Advocacy is a team sport, and we are grateful for the village in South Carolina that extends far beyond those named here.
And to Phil Ford of the Ford and Ford Group, thank you for expertise and commitment to this endeavor.