Current Status Introducing Body:Senate Bill Number:393 Primary Sponsor:Thomas Committee Number:06 Type of Legislation:GB Subject:Property tax exemptions, disabled persons Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5307HC.93 Introduced Date:19930209 Last History Body:Senate Last History Date:19930209 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Thomas Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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393 Senate 19930209 Introduced, read first time, 06
referred to Committee
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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT NOT MORE THAN ONE HUNDRED THOUSAND DOLLARS OF APPRAISED VALUE OF A RESIDENCE AND ONE MOTOR VEHICLE OWNED BY A PERSON CLASSIFIED AS DISABLED BY THE SOCIAL SECURITY ADMINISTRATION AND WHOSE TOTAL HOUSEHOLD INCOME IS LESS THAN THE FEDERAL POVERTY GUIDELINE PUBLISHED BY THE UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES AS THOSE GUIDELINES APPLY IN RICHLAND COUNTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220B of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) (a) An amount not to exceed one hundred thousand dollars of appraised value of a personal residence and one motor vehicle owned by a taxpayer classified as disabled by the Social Security Administration if the total income of all persons residing in the taxpayer's household is below the federal poverty guideline published by the United States Department of Health and Human Services, as those guidelines apply in Richland County. A residence eligible for this exemption must be property which qualifies for the homestead exemption if the owner were otherwise eligible for the homestead exemption. If the residence qualifies for the homestead exemption, the amount of the exemption allowed by this item is reduced by the amount of the homestead exemption.
(b) The Tax Commission shall prescribe application forms and procedures for use in claiming the exemption allowed by this item and shall include procedures for the verification of eligibility. A taxpayer may claim the exemption for a tax year by filing an application with the county assessor before October first of the applicable tax year. The household income test applies for the calendar year preceding the tax year of the exemption. Denial of the exemption may be appealed to the Tax Commission."
SECTION 2. This act takes effect upon approval by the Governor and applies with respect to taxable years beginning after 1993.