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Current Status Bill Number:View additional legislative information at the LPITS web site.200 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010124 Primary Sponsor:Ryberg All Sponsors:Ryberg Drafted Document Number:l:\council\bills\bbm\9813htc01.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax classifications, motor home; travel trailer with certain facilities classified as residence; Mobile Homes History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20010124 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 12-37-224, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CLASSIFICATION OF A MOTOR HOME FOR PURPOSES OF PROPERTY TAX, SO AS TO PROVIDE THAT A TRAVEL TRAILER WITH SLEEPING, COOKING, AND BATHROOM FACILITIES IS CONSIDERED TO BE A PRIMARY OR SECOND RESIDENCE AND IS CONSIDERED REAL PROPERTY FOR PROPERTY TAX PURPOSES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-224 of the 1976 Code is amended to read:
"Section 12-37-224. (A) A motor home on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or second residence is also a primary or second residence for purposes of ad valorem property taxation in this State and is considered real property rather than personal property for property tax purposes.
(B) A travel trailer, as defined in Section 31-17-510(a), that has sleeping, cooking, and bathroom facilities is also a primary or second residence for purposes of ad valorem property taxation in this State and is considered real property rather than personal property for property tax purposes."
SECTION 2. This act takes effect upon approval by the Governor.
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