Bill 273

                    Current Status

Bill Number:                    273
Ratification Number:            297
Act Number:                     272
Type of Legislation:            General Bill GB
Introducing Body:               Senate
Introduced Date:                19950110
Primary Sponsor:                Richter 
All Sponsors:                   Richter, Courtney, Rose, O'Dell,
                                Giese, Hayes, Elliott, Reese
Drafted Document Number:        RES9542.LER
Date Bill Passed both Bodies:   19960426
Governor's Action:              S
Date of Governor's Action:      19960506
Subject:                        Property tax assessments

Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

------  19960515  Act No. A272
------  19960506  Signed by Governor
------  19960430  Ratified R297
House   19960426  Read third time, enrolled for
                  ratification
House   19960425  Read second time, unanimous consent
                  for third reading on the next
                  Legislative day
House   19960424  Committee report: Favorable              30 HWM
House   19950222  Introduced, read first time,             30 HWM
                  referred to Committee
Senate  19950221  Read third time, sent to House
Senate  19950216  Read second time
Senate  19950215  Committee report: Favorable              06 SF
Senate  19950110  Introduced, read first time,             06 SF
                  referred to Committee
Senate  19941114  Prefiled, referred to Committee          06 SF

(A272, R297, S273)

AN ACT TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ASSESSMENT OF PROPERTY TAXES, SO AS TO PROVIDE THAT SURVIVING SPOUSES OF LAW ENFORCEMENT OFFICERS, AS DEFINED IN SECTION 23-6-400(D)(1), KILLED IN THE LINE OF DUTY SHALL RECEIVE THE SAME PROPERTY TAX EXEMPTION AS SURVIVING SPOUSES OF SERVICEMEN KILLED IN THE LINE OF DUTY.

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

Exemption

SECTION 1. Section 12-37-220(B)(1) of the 1976 Code 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 a spouse, by any veteran who is one hundred percent permanently and totally disabled from a service-connected disability, if the veteran files a certificate signed by the county service officer of the total and permanent disability with the State Department of Revenue and Taxation. The exemption is allowed the surviving spouse of the veteran and is also allowed to the surviving spouse of a serviceman or law enforcement officer as defined in Section 23-6-400(D)(1) killed in action in the line of duty who owned the lot and dwelling house in fee or for life, or jointly with his spouse, 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. A surviving spouse who disposes of the exempt dwelling and acquires another residence in this State for use as a dwelling house with a value no greater than one and one-half times the fair market value of the exempt dwelling may apply for and receive the exemption on the newly acquired dwelling, but no subsequent dwelling of a surviving spouse is eligible for exemption under this item. The spouse shall inform the Department of Revenue and Taxation of the change in address of the dwelling. The dwelling house is defined as a person's legal residence."

Time effective

SECTION 2. This act takes effect upon approval by the Governor.

Approved the 6th day of May, 1996.