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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 PROVIDE THAT THE HOMESTEAD EXEMPTION ALLOWED VETERANS, FORMER LAW ENFORCEMENT OFFICERS, AND FORMER FIREFIGHTERS, WHO ARE PERMANENTLY AND TOTALLY DISABLED AS A RESULT OF A SERVICE-CONNECTED DISABILITY, THEIR SURVIVING SPOUSES, AND THE SURVIVING SPOUSES OF SUCH PERSONS WHO DIED IN THE LINE OF DUTY, FIRST APPLIES FOR THE PROPERTY TAX YEAR IN WHICH THE DISABILITY WAS CERTIFIED OR THE DEATH OCCURRED.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(1) of the 1976 Code, as last amended by Act 224 of 2004, is further amended by adding a new subitem at the end to read:
"(f) Upon timely application, the exemption allowed by this item first applies for the property tax year in which the disability was certified or the death occurred."
SECTION 2. This act takes effect upon approval by the Governor, and applies for property tax years beginning after 2006.
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