SC H3841

Allows property receiving the 4% special assessment ratio for owner-occupied homes to continue at that rate after the owner dies until the estate closes, a deed is recorded, or December 31 of the year following death, whichever comes first

Permits property tax exemptions to remain in effect after a property owner's death under the same timeline conditions (estate closure, deed recording, or end of following calendar year)

Excludes properties from these continued benefits if rented for more than 72 days in or after the year of death, or if a change of use occurs

Applies to property tax years beginning after 2024