Printed Page 1930, Mar. 22
| Printed Page 1950, Mar. 22
|
Printed Page 1930, Mar. 22
| Printed Page 1950, Mar. 22
| So, the amendment was tabled.
Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:
/SECTION ___. Notwithstanding the provisions of Section 12-43-220(d)(3) of the 1976 Code, the deadline for filing for agricultural use value for property owned as of December 31, 1993, is extended to January 15, 1996./
Renumber sections to conform.
Amend title to conform.
Rep. McABEE explained the amendment.
The amendment was then adopted.
Rep. MEACHAM proposed the following Amendment No. 33 (Doc Name L:\council\legis\amend\BBM\10036SD.95), which was tabled.
Amend the report of the Committee on Ways and Means, as and if amended, by striking Sections 1 and 2 and inserting:
/SECTION 1. Section 12-37-250 of the 1976 Code is amended to read:
"Section 12-37-250. The first twenty thousand dollars Eighty percent of the entire fair market value of the dwelling place of a person for 1995 and one hundred percent for 1996 and thereafter is exempt from county, municipal, school, and special assessment real estate property taxes when the person has been a resident of this State for at least one year and has reached the age of sixty-five fifty-five years on or before December thirty-first, the person has been classified as totally and permanently disabled by a state or federal agency having the function of classifying persons, or the person is legally blind as defined in Section 43-25-20, preceding the tax year in which the exemption is claimed and holds complete fee simple title or a life estate to the dwelling place. A person claiming to be totally and permanently disabled, but who has not been classified by one of the agencies, may apply to the State Agency of Vocational Rehabilitation. The agency shall make an evaluation of the person using its own standards. The exemption includes the dwelling place when jointly owned in complete fee simple or life estate by husband and wife, and either has reached sixty-five fifty-five years of age, or is totally and permanently disabled, or legally blind under this section, before January first of the tax year in which the exemption is claimed, and either has been a resident of the State for one year. The exemption must not be
When any person would be entitled to a homestead tax exemption under this section except that he does not own the real property on which his dwelling place is located and his dwelling place is a mobile home owned by him located on property leased from another, such mobile home shall be exempt from personal property taxes to the same extent and obtained in accordance with the same procedures as is provided for in this section for an exemption from real property taxes; provided, however, that no person shall receive such an exemption from both real and personal property taxes in the same year.
When a dwelling house and legal residence is located on leased or rented property and such dwelling house is owned and occupied by the owner even though at the end of the lease period the lessor becomes owner of the residence, the owner lessee shall qualify for and be entitled to a homestead exemption in the same manner as though he owned a fee simple or life estate interest in the leased property on which his dwelling house is located.
When any person who was entitled to a homestead tax exemption under this section dies or any person who was not sixty-five fifty-five years of age or older, blind, or disabled on or before December thirty-first preceding the application period, but was at least sixty-five fifty-five years of age, blind, or disabled at the time of his death and was otherwise entitled dies and the surviving spouse is at least fifty years of age and
The term "permanently and totally disabled" as used herein shall mean the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, which has lasted or is expected to last for a continuous period of twelve months or more or result in death.
The Comptroller General shall reimburse the state agency of Vocational Rehabilitation for the actual expenses incurred in making decisions relative to disability from funds appropriated for homestead reimbursement.
The Comptroller General shall promulgate such rules and regulations as may be necessary to carry out the provisions herein.
Nothing herein shall be construed as an intent to cause the reassessment of any person's property.
The provisions of this section shall apply to life estates created by will and also to life estates otherwise created which were in effect on or before December 31, 1979.
The homestead tax exemption must be granted in the amount in this paragraph to those persons who own a dwelling in part in fee or in part for life when the persons satisfy the other conditions of the exemption. The amount of the exemption must be determined by multiplying the percentage of the fee or life estate owned by the person by the full exemption. For purposes of the calculation required by this paragraph, a percentage of ownership less than five percent is considered to be five percent. The exemption may not exceed the value of the interest owned by the person./
Renumber sections to conform.
Amend title to conform.
Rep. MEACHAM explained the amendment.
Rep. ROBINSON moved to table the amendment.
The amendment was then tabled by a division vote of 71 to 12.
Rep. MEACHAM proposed the following Amendment No. 34 (Doc Name L:\council\legis\amend\BBM\10033SD.95), which was tabled.
Amend the report of the Committee on Ways and Means, as and if amended, by striking Sections 1 and 2 and inserting:
/SECTION 1. Section 12-37-250 of the 1976 Code is amended to read:
"Section 12-37-250. The first twenty thousand dollars of the entire fair market value of the dwelling place of a person is exempt from county, municipal, school, and special assessment real estate property taxes when the person has been a resident of this State for at least one year and has reached the age of sixty-five years on or before December thirty-first, the person has been classified as totally and permanently disabled by a state or federal agency having the function of classifying persons, or the person is legally blind as defined in Section 43-25-20, preceding the tax year in which the exemption is claimed and holds complete fee simple title or a life estate to the dwelling place. A person claiming to be totally and permanently disabled, but who has not been classified by one of the agencies, may apply to the State Agency of Vocational Rehabilitation. The agency shall make an evaluation of the person using its own standards. The exemption includes the dwelling place when jointly owned in complete fee simple or life estate by husband and wife, and either has reached sixty-five years of age, or is totally and permanently disabled, or legally blind under this section, before January first of the tax year in which the exemption is claimed, and either has been a resident of the State for one year. The exemption must not be granted for the tax year in which it is claimed unless the person or his agent makes written application for the exemption before July sixteenth of that tax year. If the person or his agent makes written application for the exemption after July fifteenth, the exemption must not be granted except for the succeeding tax year for a person qualifying under this section when the application is made. However, if application is made after July fifteenth of that tax year but before the first penalty date on property taxes for that tax year by a person qualifying under this section when the application is made, the taxes due for that tax year must be reduced to reflect the exemption provided in this section. The application for the exemption must be made to the auditor of the county and to the governing body of the municipality in which the dwelling place is located upon forms provided by the county and
When any person would be entitled to a homestead tax exemption under this section except that he does not own the real property on which his dwelling place is located and his dwelling place is a mobile home owned by him located on property leased from another, such mobile home shall be exempt from personal property taxes to the same extent and obtained in accordance with the same procedures as is provided for in this section for an exemption from real property taxes; provided, however, that no person shall receive such an exemption from both real and personal property taxes in the same year.
When a dwelling house and legal residence is located on leased or rented property and such dwelling house is owned and occupied by the owner even though at the end of the lease period the lessor becomes owner of the residence, the owner lessee shall qualify for and be entitled to a homestead exemption in the same manner as though he owned a fee simple or life estate interest in the leased property on which his dwelling house is located.
When any person who was entitled to a homestead tax exemption under this
section dies or any person who was not sixty-five years of age or older, blind,
or disabled on or before December thirty-first preceding the application period,
but was at least sixty-five years of age, blind, or disabled at the time of his
death and was otherwise entitled 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, the dwelling
place is 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
the dwelling place is utilized as the permanent home and legal residence of the
spouse. A surviving spouse who disposes of the dwelling place and acquires
another residence in this State for use as a dwelling place may apply for and
receive the exemption on the newly acquired dwelling place. The spouse shall
inform the county auditor of the change in address of the dwelling place.
The Comptroller General shall reimburse the state agency of Vocational Rehabilitation for the actual expenses incurred in making decisions relative to disability from funds appropriated for homestead reimbursement.
The Comptroller General shall promulgate such rules and regulations as may be necessary to carry out the provisions herein.
Nothing herein shall be construed as an intent to cause the reassessment of any person's property.
The provisions of this section shall apply to life estates created by will and also to life estates otherwise created which were in effect on or before December 31, 1979.
The homestead tax exemption must be granted in the amount in this paragraph to those persons who own a dwelling in part in fee or in part for life when the persons satisfy the other conditions of the exemption. The amount of the exemption must be determined by multiplying the percentage of the fee or life estate owned by the person by the full exemption. For purposes of the calculation required by this paragraph, a percentage of ownership less than five percent is considered to be five percent. The exemption may not exceed the value of the interest owned by the person./
Renumber sections to conform.
Amend title to conform.
Rep. MEACHAM explained the amendment.
Rep. H. BROWN moved to table the amendment, which was agreed to.
Rep. MEACHAM proposed the following Amendment No. 35 (Doc Name L:\council\legis\amend\JIC\5690AC.95), which was tabled.
Amend the report, as and if amended, Section 12-37-251(A), as contained in SECTION 2, page 3651-2, by inserting before /must/ on line 14 /is a uniform percentage of fair market value above $20,000 of such property that/
Amend further, page 3651-2, by inserting after /value/ on line 21 /above $20,000/ and after /value/ on line 29 /above $20,000/.
Amend further, page 3651-2, line 21, by striking /amount/ and inserting /percentage/.
Amend title to conform.
Rep. HASKINS spoke in favor of the amendment.
Rep. H. BROWN moved to table the amendment.
Rep. SIMRILL demanded the yeas and nays, which were not ordered.
The amendment was then tabled by a division vote of 63 to 20.
Rep. McTEER proposed the following Amendment No. 37 (Doc Name L:\council\legis\amend\GJK\21591SD.95), which was rejected.
Amend the bill, as and if amended, Section 12-37-251(F), as contained in SECTION 2, Page 3651-3, by adding beginning on line 9 /Beginning with appropriations for fiscal year 1996-97 and continuing through appropriations for fiscal year 2005-06, the base student cost must be increased cumulatively by at least three hundred dollars each fiscal year. Each year this requirement is met, the EFA is deemed to be fully funded. No portion of EIA funds may be counted toward base student cost beyond that amount included in the general appropriations act for fiscal year 1995-96. A local school district is not subject to the maintenance of effort requirements for that portion of the three hundred dollar increase that exceeds the EFA inflation factor. However, millage for school purposes shall be rolled back in an amount equal to the increase that exceeds the EFA inflation factor./
Amend totals and title to conform.
Rep. McTEER explained the amendment.
Rep. HASKINS raised the Point of Order that Amendment No. 37 was out of order as it was not germane.
Rep. McTEER argued contra the point citing page 3651-3, Lines 4 and 5, and stating that the purpose of the amendment was to describe what full funding of the Education Finance Act meant. He further stated that the amendment was really just defining what line Subsection F was.
The SPEAKER questioned if it was increasing the base student cost.
Rep. McTEER stated that it was increasing the base student cost and that it stated that each year that the requirement was met, then the Education Finance Act was deemed to be fully funded and this was describing what it took to finance it as Line 5 required.
The SPEAKER stated that he had to determine if it met the criteria of Rule
9.3 and if it related to the intent of the proposition under consideration.
The SPEAKER overruled the Point of Order.
Rep. McTEER continued speaking.
Rep. H. BROWN moved to table the amendment.
Rep. McTEER demanded the yeas and nays, which were taken resulting as
follows:
Those who voted in the affirmative are:
Brown, H. Cato Chamblee Cotty Dantzler Easterday Fair Fleming Fulmer Hallman Harrell Harrison Haskins Herdklotz Huff Hutson Keegan Kirsh Klauber Knotts Koon Law Limbaugh Limehouse Marchbanks Mason Quinn Rhoad Rice Riser Robinson Sandifer Seithel Sharpe Simrill Smith, D. Smith, R. Tripp Trotter Vaughn Waldrop Wells Wilkins Witherspoon Wofford Wright Young, A.
Those who voted in the negative are:
Allison Anderson Bailey Baxley Beatty Boan Breeland Brown, G. Brown, T. Byrd Cain Canty Carnell Cave Clyburn Cobb-Hunter Cooper Cromer Davenport Delleney Felder Gamble Govan Harris, J.
Harris, P. Harwell Hines Hodges Howard Inabinett Jennings Kelley Kennedy Keyserling Kinon Littlejohn Lloyd Martin McAbee McCraw McTeer Meacham Moody-Lawrence Neal Phillips Richardson Rogers Scott Sheheen Shissias Spearman Stille Stuart Thomas Townsend Tucker Walker Whatley Whipper, L. Whipper, S. White Wilder Wilkes Worley Young, J.
So, the House refused to table the amendment.
Rep. HUFF spoke against the amendment.
Rep. ROBINSON moved immediate cloture on the entire matter.
Rep. ROGERS demanded the yeas and nays, which were taken resulting as
follows:
Those who voted in the affirmative are:
Allison Askins Baxley Brown, H. Cain Cato Chamblee Cooper Dantzler Easterday Fair Fleming Fulmer Hallman Harrell Harris, P. Harrison Harwell Haskins Herdklotz Huff Hutson Jennings Keegan Kelley Kinon Kirsh Klauber Knotts Koon Law Limbaugh Limehouse Littlejohn Marchbanks Martin Mason Meacham Neilson
Quinn Rhoad Rice Riser Robinson Sandifer Seithel Sharpe Simrill Smith, D. Smith, R. Stille Stuart Thomas Townsend Tripp Trotter Vaughn Waldrop Walker Wells Whatley Wilkins Witherspoon Wofford Worley Young, A. Young, J.
Those who voted in the negative are:
Bailey Beatty Boan Brown, G. Brown, T. Byrd Canty Carnell Cave Clyburn Cobb-Hunter Cotty Cromer Davenport Delleney Felder Gamble Govan Harris, J. Hines Howard Inabinett Kennedy Keyserling Lanford Lloyd McAbee McCraw McTeer Neal Phillips Richardson Rogers Scott Sheheen Shissias Spearman Tucker Whipper, L. Whipper, S. White Wilder Wilkes Wright
So, immediate cloture was ordered.
Printed Page 1930, Mar. 22
| Printed Page 1950, Mar. 22
|