South Carolina General Assembly
114th Session, 2001-2002

Scroll to History Page
Scroll to Previous Versions Links List
Scroll to Full Text
Download This Bill in Microsoft Word format

Bill 3227


                    Current Status

Bill Number:                      3227
Ratification Number:              32
Act Number:                       18
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20010110
Primary Sponsor:                  Altman
All Sponsors:                     Altman, Neilson
Drafted Document Number:          l:\council\bills\dka\4025mm01.doc
Companion Bill Number:            162
Date Bill Passed both Bodies:     20010321
Date of Last Amendment:           20010313
Governor's Action:                S
Date of Governor's Action:        20010410
Subject:                          Property tax exemptions, surviving spouse 
                                  of POW or Medal of Honor winner, Veterans'; 
                                  Homestead exemption, Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20010501  Act No. A18
------  20010410  Signed by Governor
------  20010410  Ratified R32
House   20010321  Concurred in Senate amendment, 
                  enrolled for ratification
House   20010320  Debate adjourned until
                  Wednesday, 20010321
Senate  20010313  Amended, read third time, 
                  returned to House with amendment
Senate  20010308  Read second time, notice of
                  general amendments
Senate  20010308  Committee amendment adopted
Senate  20010307  Committee report: Favorable with       06 SF
                  amendment
Senate  20010206  Introduced, referred to Committee      06 SF
House   20010201  Read third time, sent to Senate
House   20010131  Read second time
House   20010130  Recalled from Committee                30 HWM
House   20010130  Co-Sponsor added (Rule 5.2) by Rep.            Neilson
------  20010118  Companion Bill No. 162
House   20010110  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill
Revised on January 30, 2001 - Word format
Revised on March 7, 2001 - Word format
Revised on March 8, 2001 - Word format
Revised on March 13, 2001 - Word format

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A18, R32, H3227)

AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE DWELLING HOME AND LOT OF A FORMER PRISONER OF WAR OR MEDAL OF HONOR WINNER AND TO PROVIDE THE CONDITIONS UNDER WHICH THE EXEMPTION CONTINUES FOR A SURVIVING SPOUSE; AND TO AMEND SECTION 12-37-250, RELATING TO THE HOMESTEAD EXEMPTION FROM REAL PROPERTY TAXES, SO AS TO REFLECT THE ALLOWANCE INCREASE FROM TWENTY THOUSAND DOLLARS TO FIFTY THOUSAND DOLLARS.

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

Property tax exemption for home of Medal of Honor winner or prisoner of war

SECTION 1. A. Section 12-37-220(B) of the 1976 Code, as last amended by Act 387 of 2000, is further amended by adding an appropriately numbered item at the end to read:

"( ) The dwelling home and a lot not to exceed one acre of land owned in fee or for life or jointly with a spouse by a resident of this State who is a recipient of the Medal of Honor or who was a prisoner of war in World War I, World War II, the Korean Conflict, or the Vietnam Conflict. The exemption is allowed to the surviving spouse under the same terms and conditions governing the exemption for surviving spouses pursuant to item (1) of this subsection. A person applying for this exemption must provide the evidence of eligibility the department requires."

B. Upon approval by the Governor, this section is effective for property tax years beginning after 2001.

Increase in homestead property tax exemption

SECTION 2. A. The first paragraph of Section 12-37-250 of the 1976 Code is amended to read:

"The first fifty thousand dollars of the 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 municipality and approved by the Comptroller General, and a failure to apply constitutes a waiver of the exemption for that year. The auditor, as directed by the Comptroller General, shall notify the municipality of all applications for a homestead exemption within the municipality and the information necessary to calculate the amount of the exemption. 'Dwelling place' means the permanent home and legal residence of the applicant."

B. Upon approval by the Governor, this section is effective for property tax years beginning after 2000.

Ratified the 10th day of April, 2001.

Approved the 10th day of April, 2001.

__________


This web page was last updated on Tuesday, December 8, 2009 at 11:19 A.M.