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Bill 3012

                    Current Status

Bill Number:                      3012
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20010109
Primary Sponsor:                  Sharpe
All Sponsors:                     Sharpe, Altman, Witherspoon, Walker, 
                                  Simrill, Meacham-Richardson, Clyburn, Owens, 
                                  Merrill
Drafted Document Number:          l:\council\bills\dka\4012mm01.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Homestead exemptions, transfer when 
                                  taxpayer changes legal residence to another 
                                  county; Property, Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20010110  Co-Sponsor added (Rule 5.2) by Rep.            Merrill
House   20010109  Introduced, read first time,           30 HWM
                  referred to Committee
House   20001206  Prefiled, referred to Committee        30 HWM


              Versions of This Bill

TO AMEND SECTION 12-37-250, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE HOMESTEAD EXEMPTION FROM PROPERTY TAX, SO AS TO PROVIDE FOR THE TRANSFER OF THE HOMESTEAD EXEMPTION WHEN A QUALIFIED TAXPAYER WHO HAS BEEN RECEIVING THE EXEMPTION IN THE COUNTY OF HIS LEGAL RESIDENCE CHANGES HIS LEGAL RESIDENCE TO ANOTHER COUNTY DURING THE TAX YEAR AND GIVES NOTICE OF THE TRANSFER BEFORE SEPTEMBER SIXTEENTH OF THAT TAX YEAR, AND TO PROVIDE THAT THE COUNTY AUDITOR'S OFFICE DETERMINE THAT THE REQUIREMENTS FOR THE TRANSFER OF THE EXEMPTION ARE SATISFIED.

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

SECTION    1.    Section 12-37-250 of the 1976 Code is amended by adding a new paragraph at the end to read:

    "The homestead exemption provided in this section may be transferred from the county of legal residence of the qualifying taxpayer to another county if the taxpayer changes his legal residence to another county during the tax year and gives written notice of the transfer application to the county auditor of the new county before September sixteenth of that tax year. The county auditor of the new county must review all transfer applications and determine that the requirements for the exemption are satisfied before the exemption is granted in the new county."

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

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