Current Status Bill Number:491 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19970306 Primary Sponsor:Courtney All Sponsors:Courtney Drafted Document Number:jud6027.ctc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax exemptions, bilateral lower extremity amputee, Handicapped, Taxation
Body Date Action Description Com Leg Involved
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Senate 19970306 Introduced, read first time, 06 SF
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO GENERAL EXEMPTIONS FROM AD VALOREM TAXATION, SO AS TO PROVIDE THAT A BILATERAL LOWER EXTREMITY AMPUTEE IS ENTITLED TO THE SAME EXEMPTION AS A PARAPLEGIC OR HEMIPLEGIC PERSON.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(2) of the 1976 Code is amended to read:
"(2) 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 his or her spouse, by a bilateral lower extremity amputee or a paraplegic or hemiplegic person, is exempt from all property taxation provided the person furnishes satisfactory proof of his disability to the State Department of Revenue. The exemption is allowed to the surviving spouse of the person 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. The dwelling house is defined as the person's legal residence. For purposes of this item, a hemiplegic person is a person who has paralysis of one lateral half of the body resulting from injury to the motor centers of the brain."
SECTION 2. This act takes effect upon approval by the Governor.