South Carolina General Assembly
104th Session, 1981-1982

Bill 439

                    Current Status

Bill Number:               439
Ratification Number:       449
Act Number                 366
Introducing Body:          Senate
Subject:                   Relating to homestead tax exemption
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A366, R449, S439)

AN ACT TO AMEND SECTION 12-37-250, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO HOMESTEAD TAX EXEMPTION, SO AS TO PROVIDE FOR A SURVIVING SPOUSE TO TRANSFER SUCH EXEMPTION TO A NEWLY ACQUIRED DWELLING PLACE.

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

Transfer of homestead exemption

Section 1. The fourth paragraph of Section 12-37-250 of the 1976 Code, as last amended by Section 15 of Part II of Act 199 of 1979, is further amended to read:

"When any person who was entitled to a homestead tax exemption under this section dies and the surviving spouse is at least fifty years of age and acquires complete fee simple title or a life estate to the dwelling place within nine months after the death of the spouse, such dwelling place shall be exempt from real property taxes to the same extent and obtained in accordance with the same procedures as are provided for in this section for an exemption from real property taxes so long as the spouse remains unmarried and such dwelling place is utilized as the permanent home and legal residence of such spouse. A surviving spouse who disposes of such dwelling place and acquires another residence in this State for use as a dwelling place may apply for and receive such exemption on the newly acquired dwelling place. The spouse shall inform the county auditor of the change in address of the dwelling place."

Time effective

Section 2. This act shall take effect upon the approval by the Governor.