S.C. Code Regs. 117-1700.6 — Definition of Parsonage

This rule is adopted pursuant to the authority conferred by Sections 12-4-320(1) and 12-4-560 of
the South Carolina Code of Laws, as amended, to further define a parsonage that is exempt from
property taxation.
A parsonage is a church owned residence that is provided for its pastor, minister and associate
ministers, whether ordained or not, and all such residences shall be exempt from all property taxation.