South Carolina has enacted the Heirs’ Property Tax Relief Act, a measure designed to protect the rights of families to maintain ownership of land passed down through generations. Signed into law by Governor Henry McMaster on May 15, the Act addresses the complexities surrounding heirs’ property, where land is inherited by multiple owners without a clear, unified title. This legislation seeks to prevent the forced sale of these properties due to increased property taxes triggered by title clearing or ownership dispute resolution.

The new law prevents counties from reassessing property values when heirs clarify their property titles or resolve ownership disagreements. This allows families to transfer titles among family members without facing increased real estate taxes. This is particularly important for families who have maintained land ownership for many years, often predating modern legal frameworks. The Gullah Geechee people, descendants of formerly enslaved West Africans who have preserved their cultural traditions, are one group especially affected by heirs’ property issues, which can lead to the loss of land through tax auctions, predatory development, and internal family disputes.

The legislation is the result of collaborative efforts between the Lowcountry Gullah Foundation, the Center for Heirs’ Property, and Habitat for Humanity. Luana Graves Sellars, founder of the Lowcountry Gullah Foundation, convened a working group of attorneys and elected officials to draft bills that would address these specific heirs’ property concerns. Since its founding in 2019, the Lowcountry Gullah Foundation has assisted families with heirs' properties by paying property taxes and hosting workshops on will preparation.

Graves Sellars highlighted the importance of collaboration in achieving this legislative success. Her organization also played a role in developing recommendations to improve heirs’ property issues, which were presented to South Carolina lawmakers on the heirs’ property study committee in 2022. Graves Sellars recalled the encouragement of the late Senator John L. Scott, who recognized the potential for addressing these issues directly.

“It’s really heartwarming to know that families who are struggling with the financial burdens that come with heirs’ property will get some relief,” Graves Sellars said, acknowledging the toll that heirs’ property issues can take on families, both structurally and financially, often leading to abandonment of these properties.