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."
Structure 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 3-1-10. Jurisdiction ceded.
Section 3-1-20. Retention of concurrent jurisdiction for service of civil and criminal process.
Section 3-1-30. Exemption from taxation.
Section 3-1-40. Property on military base used for military housing exempt from property tax.
Section 3-1-110. General consent of State given to acquisition of lands by United States.
Section 3-1-120. Jurisdiction over lands acquired by United States; service of process.
Section 3-1-140. Exemption from taxation.
Section 3-1-310. Power of Governor to convey or cede tracts.
Section 3-1-320. Retention of concurrent jurisdiction for service of civil and criminal process.
Section 3-1-410. Consent of State given to acquisition.
Section 3-1-420. Power of United States over acquired lands.
Section 3-1-430. Retention of concurrent jurisdiction for service of civil and criminal process.
Section 3-1-440. National Forest Land Board.
Section 3-1-450. Consent of board to extension of national forests.