South Carolina § 12-37-285 - Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property.
Full text of South Carolina South Carolina Code of Laws § 12-37-285 — Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property., with citation guidance and answers to common questions.
§ 12-37-285. Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property.
Any incorporated municipality in this State may by ordinance provide for homestead exemptions from municipal ad valorem taxes on real property for persons eligible for such exemptions under Section 12-37-250 and in amounts not exceeding those provided in that section. Exemptions may be in a lesser amount if the ordinance shall so provide. Applications for exemptions and other procedures related thereto shall be as prescribed in the ordinance providing for the exemption. Municipalities establishing homestead exemptions shall not receive reimbursement therefor from the general fund of the State.
HISTORY: 1962 Code SECTION 65-1522.5; 1976 Act No. 473.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-285
What does South Carolina Code of Laws § 12-37-285 cover?
Section 12-37-285 ("Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-37-285?
A common citation format is "South Carolina Code of Laws § 12-37-285" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-37-285 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.