Property of system is exempt from state and local taxes.

S.C. Code Ann. § 9-11-290
in effect
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All property owned or acquired by the System for purpose of this chapter shall be exempt from all taxes imposed by the State or any political subdivision thereof.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t09c011.phpFetched: 10/17/2026