Printed Page 1880, Mar. 22
| Printed Page 1900, Mar. 22
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Printed Page 1880, Mar. 22
| Printed Page 1900, Mar. 22
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Those who voted in the affirmative are:
Allison Askins Bailey Baxley Boan Brown, H. Cain Cato Chamblee Cooper Dantzler Davenport Delleney Easterday Fair Fleming Fulmer Gamble Hallman Harrell Harris, J. Harrison Haskins Herdklotz Hodges Huff Hutson Jennings Keegan Kelley Keyserling Kinon Kirsh Klauber Knotts Koon Lanford Law Limbaugh Limehouse Littlejohn Marchbanks Mason McCraw McKay Meacham Neilson Quinn Rhoad Rice Richardson Riser Robinson Sandifer Seithel Sharpe Sheheen Shissias Simrill Smith, D. Smith, R. Spearman Stille Stoddard Stuart Thomas Townsend Tripp Trotter Tucker Vaughn Waldrop Walker Wells Whatley Wilder Wilkins Witherspoon Wofford Worley Wright Young, A. Young, J.
Those who voted in the negative are:
Anderson Beatty Breeland Brown, T. Byrd Cave Clyburn Cobb-Hunter Cotty Govan Hines Howard
Kennedy Lloyd McMahand McTeer Moody-Lawrence Neal Scott Whipper, L. Williams
So, the motion to recall H. 3816 from Judiciary was agreed to.
Rep. FELDER moved to dispense with the balance of the Motion Period, which was agreed to.
I was temporarily absent from the Chamber on business when H. 3816 was voted on to recall from committee. Had I been present, I would have voted "yea."
Rep. L. MORGAN MARTIN
The SPEAKER granted Rep. BYRD a temporary leave of absence.
The SPEAKER granted Rep. McMAHAND a leave of absence for the remainder of the day.
The following Bill was taken up.
H. 3651 -- Rep. H. Brown: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 11-11-330 SO AS TO ESTABLISH THE STATE PROPERTY TAX CREDIT FUND AND REQUIRE ANNUAL APPROPRIATIONS TO THE FUND; TO AMEND THE 1976 CODE BY ADDING SECTION 12-37-251 SO AS TO ALLOW A HOMESTEAD EXEMPTION FROM PROPERTY TAXES OTHER THAN THOSE LEVIED FOR BONDED INDEBTEDNESS EQUAL TO TWENTY-EIGHT THOUSAND FIVE HUNDRED DOLLARS OF FAIR MARKET VALUE ESCALATING, DEPENDING ON REVENUES IN THE STATE PROPERTY TAX CREDIT FUND TO A COMPLETE EXEMPTION FROM ALL TAXES EXCEPT THOSE LEVIED FOR BONDED INDEBTEDNESS; TO AMEND THE 1976 CODE BY ADDING SECTION 12-43-217 SO AS TO REQUIRE TRIENNIAL REASSESSMENT; TO AMEND THE 1976 CODE BY ADDING SECTIONS 4-9-142, 5-21-70, 6-1-75, AND
The Ways and Means Committee proposed the following Amendment No. 1 (Doc Name L:\council\legis\amend\JIC\5643W&M.95), which was adopted.
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/SECTION 1. Article 3, Chapter 11, Title 11 of the 1976 Code, is amended by adding:
"Section 11-11-330. (A) Funds credited to the `State Property Tax Relief Fund' must be used to provide property tax relief in the manner prescribed in Section 12-37-251. The first phase of property tax relief must be to remove that portion of the homeowner's tax levied for public school operating costs. For fiscal years beginning after June 30, 1996, the General Assembly shall, in addition to the funds referenced, appropriate one-half of the estimated recurring revenue growth expected for the fiscal year until such time that the phase-out of the residential property tax is complete. For fiscal years after the implementation of the phase-out of the residential property tax, the General Assembly shall appropriate an amount sufficient to reimburse local governments sums equal to the amount of taxes that were not collected for the local government by reason of the exemption provided in Section 12-37-251.
(B) This appropriation required by subsection (A) must be contained in the executive budget, Ways and Means Committee report on the general appropriations bill, the general appropriations bill at the time of third reading in the House of Representatives, the Senate Finance Committee report on the general appropriations bill, the general appropriations bill at the time of a third reading in the Senate, and in any conference report on the general appropriations bill."
SECTION 2. Article 3, Chapter 37, Title 12 of the 1976 Code, is amended by adding:
"Section 12-37-251. (A) Property classified pursuant to Section 12-43-220(c) is exempt from property taxes levied for other than bonded indebtedness and payments pursuant to lease-purchase agreements for
(B) Taxing entities must be reimbursed, in the manner provided in Section 12-37-270 for the revenue lost as a result of the homestead exemption provided in this section.
(C) Notwithstanding any other provision of law, property exempted from property taxation in the manner provided in this section is considered taxable property for purposes of bonded indebtedness pursuant to Sections 14 and 15 of Article X of the Constitution of this State, and for purposes of computing the `index of taxpaying ability' pursuant to Section 59-20-20(3).
(E) In the year of reassessment the millage rate for all real and personal property must not exceed the rollback millage as disclosed in Section 6-1-80(B)(10), except that the rollback millage may be increased by the percentage increase in the consumer price index for the year immediately preceding the year of reassessment.
(F) The exemption allowed by this section is conditional on full funding of
the Education Finance Act and on an appropriation by the General Assembly each
year reimbursing school districts an amount equal to the Department of Revenue
and Taxation's estimate of total school tax revenue loss resulting from the
exemption in the next fiscal year."
"Section 12-43-217. Notwithstanding any other provision of law, once every fourth year each county or the State shall appraise and equalize those properties under its jurisdiction. Upon completion of the reassessment program, the county or State shall notify every taxpayer of any change in value or classification if the change is one thousand dollars or more. The county and State shall have one year to resolve appeals in value or classification. In the fifth year, the county or State shall implement the program and assess all property on the newly appraised values."
B. Subsection (A) of Section 12-45-75 of the 1976 Code, as added by Act 443 of 1994, is amended to read:
"(A) The governing body of a county may by ordinance allow a taxpayer to elect to pay all ad valorem taxes on real property located in the county in quarterly installments. No installment election is allowed for taxes paid through an escrow account.
The ordinance must specify the installment due dates and it may provide for installments due and payable before January fifteenth, but the final installment due date must be January fifteenth. The ordinance may provide for a service charge of not more than two dollars on installment payments. For purposes of payment and collection, these service charges are deemed property taxes. The ordinance may not provide penalties for late installments."
SECTION 4. Article 1, Chapter 9, Title 4 of the 1976 Code is amended by adding:
"Section 4-9-142. (A) The governing body of a county may not increase the millage rate and fee rates imposed for operating purposes, excluding utilities, above the rates imposed for such purposes for the prior tax year. However, the millage rate and fee rates may be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body of the county. Notwithstanding the limitation upon millage rate and fee rate increases contained in this subsection, the millage rate and fee rates may be increased for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(3) to raise the revenue necessary to comply with judicial mandates
requiring the use of county funds, personnel, facilities, or equipment.
(C) The restriction contained in this section shall not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy-saving performance contracts as provided in Section 48-52-670."
SECTION 5. Article 1, Chapter 21, Title 5 of the 1976 Code is amended by adding:
"Section 5-21-70. (A) The governing body of a municipality may not increase the millage rate and fee rates, excluding utilities, imposed for operating purposes above the rate and fee rates imposed for such purposes for the prior tax year. However, the millage rate and fee rates may be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body of the municipality. Notwithstanding the limitation upon millage rate and fee rate increases contained in this subsection, the millage rate and fee rates may be increased for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of municipal funds, personnel, facilities, or equipment.
(B) Notwithstanding any provision of the law to the contrary, the millage rate and fee rates may be further increased upon a two-thirds vote of the governing body. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body of the municipality. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restriction contained in this section shall not affect millage which
is levied to pay bonded indebtedness or payments for real property purchased
using a lease-purchase agreement or used to maintain a reserve account. Nothing
in this section will prohibit the use of energy-saving performance contracts as
provided in Section 48-52-670."
"Section 6-1-60. (A) The governing body authorized by law to levy special purpose or public service district taxes may not increase the millage rate imposed for operating purposes above the rate imposed for such purposes for the prior tax year. The millage rate may, however, be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body authorized by law to levy special purpose or public service district taxes. Notwithstanding the limitation upon millage rate increases contained in this subsection and only to the extent authorized by law on the effective date of this section, the governing body authorized by law to levy special purpose or public service district taxes may increase the millage rate for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of special purpose or public service district funds, personnel, facilities, or equipment.
(B) The millage rate may be further increased upon a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restriction contained in this section shall not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account.
(D) The provisions of this section may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a public or special purpose district to the extent those limitations are more restrictive than the provisions of this section."
SECTION 7. Chapter 73, Title 59 of the 1976 Code is amended by adding:
"Section 59-73-35. (A) The governing body authorized by law to levy
school taxes may not increase the millage rate imposed for operating purposes
above the rate imposed for such purposes for the prior tax year.
(1) to meet the minimum required local Education Finance Act inflation factor as projected by the State Budget and Control Board, Division of Research and Statistics, and the per pupil maintenance of effort requirement of Section 59-21-1030;
(2) in response to a natural or environmental disaster as declared by the Governor;
(3) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(4) to raise the revenue necessary to comply with judicial mandates requiring the use of school district funds, personnel, facilities, or equipment.
(C) Notwithstanding any provision of law to the contrary, the millage rate may be increased upon a two-thirds vote of the governing body authorized by law to levy school taxes of the school district. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body authorized by law to levy school taxes of the school district.
(D) The restriction contained in this section shall not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy-saving performance contracts as provided in Section 48-52-670.
(E) The provisions of this section may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a school district to the extent those limitations are more restrictive than the provisions of this section."
SECTION 8. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-350. Affected political subdivisions must use a tax bill which must contain standard information and include the following:
(1) name and address of owner;
(2) tax map number;
(3) location of property;
(4) appraised value;
(5) assessed value;
(7) millage for each tax district;
(8) receipt number;
(9) total tax liability for current year;
(10) state property tax relief benefit (savings);
(11) local option sales tax credit."
SECTION 9. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-80. (A) The counties, municipalities, special purpose, or public service and school districts of this State must provide notice to the public by advertising the public hearing before the adoption of its budget for the next fiscal year in the nonclassified section in at least one South Carolina newspaper of general, audited circulation in the area. The public hearing must give the residents of the jurisdiction the opportunity to express their concerns and to provide ideas or input for discussion by the local governing entity. This notice must be given not less than fifteen days in advance of the public hearing, and must be a minimum of two columns by ten inches (four and one-half by ten inches) with at least a twenty-four point headline.
(B) The notice shall include the following:
(1) the governing entity's name;
(2) the time, date, and location of the public hearing on the budget;
(3) the total, actual, and projected expenditures of the current operating fiscal year in the budget of the governing entity;
(4) the proposed total projected operating expenditures for the next fiscal year as proposed in next year's budget for the governing entity;
(5) the proposed or estimated percentage change in operating budgets between the current fiscal year and the proposed budget;
(6) the total, actual, and projected revenue of all property taxes in dollars for the current fiscal year budget;
(7) the proposed total projected revenue of all property taxes in dollars for the proposed budget;
(8) the millage for the current fiscal year;
(9) the proposed millage as proposed in the budget for the next fiscal year;
(10) the rollback millage rate, computed by dividing the current year's property tax revenues by the budget year property tax assessment base;
(11) any new fees or taxes that would affect more than five percent of the total proposed budget; and
(12) estimated local option sales tax credit, if applicable.
SECTION 10. There shall be established a committee which shall be known as the "Joint Ad Hoc Committee on Unfunded Mandates" (hereinafter the "committee"). The committee shall be composed of three members appointed from the House of Representatives by the Speaker of the House of Representatives, three members appointed from the Senate by the President of the Senate, and three members appointed by the Governor. The committee shall investigate and review the role of unfunded mandates and their impact on the counties of this State. The committee shall hold public hearings and report to the General Assembly with specific recommendations on the repeal or modification of all unfunded mandates in existence as of July 1, 1995. The committee's consideration of unfunded mandates shall include, but is not limited to, those mandates imposed by statute, regulation, and judicial interpretation. The committee shall issue a report and make its recommendations to the General Assembly prior to the commencement of the Second Session of the 111th General Assembly.
SECTION 11. This act takes effect upon approval by the Governor./
Amend title to conform.
Rep. H. BROWN explained the amendment.
Rep. H. BROWN spoke in favor of the amendment.
The amendment was then adopted.
Rep. HARRELL proposed the following Amendment No. 2 (Doc Name L:\council\legis\amend\JIC\5669HTC.95), which was adopted.
Amend the report, as and if amended, Section 12-37-251(B), as contained in SECTION 2, page 3651-2, line 35, by inserting before the period /except that ninety percent of the reimbursement must be paid in the last quarter of the calendar year/
Amend title to conform.
Rep. HARRELL explained the amendment.
The amendment was then adopted.
Printed Page 1880, Mar. 22
| Printed Page 1900, Mar. 22
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