H 3494 General Bill, By Bingham
 A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
 6-1-145 SO AS TO ALLOW A COUNTY AND MUNICIPALITY BY ORDINANCE TO IMPLEMENT A
 SENIOR CITIZEN PROPERTY TAX WORK-OFF PROGRAM ALLOWING PROPERTY TAXPAYERS
 ELIGIBLE FOR THE HOMESTEAD EXEMPTION TO WORK OFF THE COUNTY OR MUNICIPAL
 PORTION OF PROPERTY TAX ON THE TAXPAYER'S RESIDENCE.

   02/13/07  House  Introduced and read first time HJ-6
   02/13/07  House  Referred to Committee on Ways and Means HJ-6

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-145 SO AS TO ALLOW A COUNTY AND MUNICIPALITY BY ORDINANCE TO IMPLEMENT A SENIOR CITIZEN PROPERTY TAX WORK-OFF PROGRAM ALLOWING PROPERTY TAXPAYERS ELIGIBLE FOR THE HOMESTEAD EXEMPTION TO WORK OFF THE COUNTY OR MUNICIPAL PORTION OF PROPERTY TAX ON THE TAXPAYER'S RESIDENCE.

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

SECTION    1.    Article 1, Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-145.    The governing body of a county and municipality may implement by ordinance a Senior Citizen Property Tax Work-Off Program that allows a property taxpayer receiving the homestead exemption allowed pursuant to Section 12-37-250 to trade the taxpayer's time and skills needed for government service in exchange for compensation equal to the county or municipal portion of the total property tax paid on the taxpayer's owner-occupied personal residence."

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