South Carolina's new Heirs’ Property Tax Relief Act marks a crucial step towards addressing historical injustices that have long threatened the land ownership of marginalized communities, particularly the Gullah Geechee people. Signed into law by Governor Henry McMaster on May 15, the act aims to prevent the forced sale of land passed down through generations due to property tax burdens exacerbated by the complexities of heirs' property laws.

Heirs' property, a legacy of slavery and discriminatory practices, refers to land inherited by multiple owners without a clear title, often resulting from the lack of formal wills or legal documentation. This situation disproportionately affects Black families, including the Gullah Geechee, descendants of formerly enslaved West Africans who have maintained distinct cultural traditions along the coastal regions of the Carolinas, Georgia, and Florida. These communities face a higher risk of losing their ancestral lands through tax auctions, predatory development, and internal family disputes.

The Heirs’ Property Tax Relief Act prevents counties from reassessing property values when heirs clear their titles or resolve ownership disputes. This provision enables families to transfer titles among themselves without incurring increased property taxes, a significant barrier to preserving generational wealth. This law represents a tangible effort to undo the systemic disadvantages that have historically plagued Black landowners.

The legislation is the culmination of collaborative efforts by advocacy groups such as the Lowcountry Gullah Foundation, the Center for Heirs’ Property, and Habitat for Humanity. Luana Graves Sellars, founder of the Lowcountry Gullah Foundation, played a pivotal role in convening a working group of attorneys and elected officials to craft legislation addressing heirs’ property issues. The Lowcountry Gullah Foundation has been instrumental in providing direct assistance to families, including paying property taxes and conducting workshops on will preparation since 2019.

Graves Sellars emphasized that the collective strength and unified voices of these organizations were crucial to the bill’s passage. The collaborative approach extended to working with South Carolina lawmakers on the heirs’ property study committee, where recommendations for improving the legal framework were developed in 2022. Graves Sellars recalls the encouragement of the late Senator John L. Scott, who recognized the potential for immediate action on the identified issues.