South Carolina
Property Tax Exemption
South Carolina law exempts nonprofit hospitals from state property tax.

The property of charitable institutions “in the nature of hospitals and institutions caring for the infirmed, the handicapped, the aged, children and indigent persons …” is exempt from state property tax unless the institution’s profits are applied to private use. S.C. Const. art. X, §3(b); S.C. Code §12-37-220(A)(2).