South Carolina General Assembly
103rd Session, 1979-1980

Bill 3499

                    Current Status

Bill Number:               3499
Ratification Number:       581
Act Number                 478
Introducing Body:          House
Subject:                   Property tax exemption for disabled
                           veterans
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A478, R581, H3499)

AN ACT TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, AS AMENDED, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE AN EXEMPTION FROM ALL AD VALOREM TAXATION FOR PERMANENTLY AND TOTALLY DISABLED VETERANS AND TO CLASSIFY CERTAIN PROVISIONS IN THE EXISTING EXEMPTION FOR VETERANS AND PARAPLEGICS.

Be it enacted by the General Assembly of the State of South Carolina:

Property tax exemption for disabled veterans

Section 1. Item (1) of subsection B of Section 12-37-220 of the 1976 Code, as added by Act 621 of 1978, is amended to read:

"(1) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with his or her spouse, by any veteran who is one hundred percent permanently and totally disabled from a service-connected disability, provided such veteran shall file a certificate signed by the county service officer of such total and permanent disability with the State Tax Commission. The exemption shall be allowed to the surviving spouse of any such veteran so long as the spouse does not remarry, resides in the dwelling and obtains by devise the fee or a life estate in the dwelling. The dwelling house is defined as such person's legal residence."

Further

Section 2. Item (2) of subsection B of Section 12-37-220 of the 1976 Code, as added by Act 621 of 1978, is amended to read:

"(2) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with his or her spouse, by any paraplegic person, shall be exempt from all property taxation provided such paraplegic person shall furnish satisfactory proof of his disability to the State Tax Commission. The exemption shall be allowed to the surviving spouse of any such paraplegic person so long as the spouse does not remarry, resides in the dwelling and obtains by devise the fee or a life estate in the dwelling. The dwelling house is defined as such person's legal residence."

Exemption to be effective

Section 3. The exemption for surviving spouses provided in Sections 1 and 2 of this act shall be effective for any surviving spouse who satisfies the conditions above stated even though the deceased spouse dies before the effective date of this act.

Provisions to be effective

Section 4. Notwithstanding the effective date of this act, the provisions of this act shall apply to the 1980 tax year provided the necessary proof of disability is filed within forty-five days of the effective date of this act.

Time effective

Section 5. This act shall be effective upon approval by the Governor for the 1981 tax year and thereafter.