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H. 4777
STATUS INFORMATION
General Bill
Sponsors: Reps. Clark, Whipper, Bailey, Battle, Coates, Delleney, Hodges, Martin, Miller, J.H. Neal, E.H. Pitts, Rhoad, Rivers and Scarborough
Document Path: l:\council\bills\nbd\12229ac06.doc
Companion/Similar bill(s): 473
Introduced in the House on March 8, 2006
Currently residing in the House Committee on Ways and Means
Summary: Property tax exemptions for veterans
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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3/8/2006 House Introduced and read first time HJ-42
3/8/2006 House Referred to Committee on Ways and Means HJ-42
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE THAT PROPERTY TAX EXEMPTIONS ON PASSENGER VEHICLES AND DWELLING HOMES PROVIDED TO VETERANS MUST BE EXTENDED TO A VETERAN'S SURVIVING SPOUSE WHO ESTABLISHES RESIDENCY IN THIS STATE SUBSEQUENT TO THE DEATH OF THE VETERAN, IF THE VETERAN, BUT FOR RESIDENCY REQUIREMENTS, COULD HAVE QUALIFIED FOR THE EXEMPTION; TO DELETE REFERENCES TO SPECIFIC WARS, FOR PRISONERS OF WAR AND TO PROVIDE THAT PRISONER OF WAR STATUS FOR PROPERTY TAX EXEMPTIONS ON A VEHICLE MUST BE CERTIFIED BY THE COUNTY OFFICE OF VETERANS AFFAIRS; AND TO CHANGE FROM TWO TO ONE VEHICLE FOR WHICH A PRISONER OF WAR MAY RECEIVE A PROPERTY TAX EXEMPTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B) of the 1976 Code, as last amended by Act 161 of 2005, is further amended by adding an appropriately numbered item at the end to read:
"( ) the exemptions provided for in items (3), (29), and (43) must be extended to a veteran's surviving spouse, who has not remarried and who establishes residency in this State subsequent to the death of the veteran, if the veteran, but for residency requirements, could have qualified for the exemption."
SECTION 2. Section 12-37-220(B)(29) of the 1976 Code is amended to read:
"(29) Two One private passenger vehicles vehicle or trucks truck, not exceeding three-quarter ton, owned or leased by and licensed and registered in the name of any member or former member of the armed forces who was a prisoner of war (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict, as certified by the county office of Veterans Affairs, and who is a legal resident of this State. This exemption also extends to the surviving spouse of a qualified former POW for the lifetime or until the remarriage of the surviving spouse."
SECTION 3. Section 12-37-220(B)(43) of the 1976 Code, as added by Act 18 of 2001, is amended to read:
"(43) 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, as certified by the county office of Veterans Affairs. 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."
SECTION 4. This act takes effect upon approval by the Governor.
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