Current Status Bill Number:273 Ratification Number:297 Act Number:272 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19950110 Primary Sponsor:Richter All Sponsors:Richter, Courtney, Rose, O'Dell, Giese, Hayes, Elliott, Reese Drafted Document Number:RES9542.LER Date Bill Passed both Bodies:19960426 Governor's Action:S Date of Governor's Action:19960506 Subject:Property tax assessments
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ ------ 19960515 Act No. A272 ------ 19960506 Signed by Governor ------ 19960430 Ratified R297 House 19960426 Read third time, enrolled for ratification House 19960425 Read second time, unanimous consent for third reading on the next Legislative day House 19960424 Committee report: Favorable 30 HWM House 19950222 Introduced, read first time, 30 HWM referred to Committee Senate 19950221 Read third time, sent to House Senate 19950216 Read second time Senate 19950215 Committee report: Favorable 06 SF Senate 19950110 Introduced, read first time, 06 SF referred to Committee Senate 19941114 Prefiled, referred to Committee 06 SFView additional legislative information at the LPITS web site.
(A272, R297, S273)
AN ACT TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ASSESSMENT OF PROPERTY TAXES, SO AS TO PROVIDE THAT SURVIVING SPOUSES OF LAW ENFORCEMENT OFFICERS, AS DEFINED IN SECTION 23-6-400(D)(1), KILLED IN THE LINE OF DUTY SHALL RECEIVE THE SAME PROPERTY TAX EXEMPTION AS SURVIVING SPOUSES OF SERVICEMEN KILLED IN THE LINE OF DUTY.
Be it enacted by the General Assembly of the State of South Carolina:
Exemption
SECTION 1. Section 12-37-220(B)(1) of the 1976 Code is amended to read:
"(1) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with a spouse, by any veteran who is one hundred percent permanently and totally disabled from a service-connected disability, if the veteran files a certificate signed by the county service officer of the total and permanent disability with the State Department of Revenue and Taxation. The exemption is allowed the surviving spouse of the veteran and is also allowed to the surviving spouse of a serviceman or law enforcement officer as defined in Section 23-6-400(D)(1) killed in action in the line of duty who owned the lot and dwelling house in fee or for life, or jointly with his spouse, so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the fee or a life estate in the dwelling. A surviving spouse who disposes of the exempt dwelling and acquires another residence in this State for use as a dwelling house with a value no greater than one and one-half times the fair market value of the exempt dwelling may apply for and receive the exemption on the newly acquired dwelling, but no subsequent dwelling of a surviving spouse is eligible for exemption under this item. The spouse shall inform the Department of Revenue and Taxation of the change in address of the dwelling. The dwelling house is defined as a person's legal residence."
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Approved the 6th day of May, 1996.