South Carolina General Assembly
118th Session, 2009-2010

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H. 4830

STATUS INFORMATION

General Bill
Sponsors: Rep. Gambrell
Document Path: l:\council\bills\bbm\9671htc10.docx

Introduced in the House on April 14, 2010
Currently residing in the House Committee on Ways and Means

Summary: Property tax exemptions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   4/14/2010  House   Introduced and read first time HJ-16
   4/14/2010  House   Referred to Committee on Ways and Means HJ-16

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

4/14/2010

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT FROM PROPERTY TAX ONE PRIVATE PASSENGER MOTOR VEHICLE OWNED OR LEASED BY AN INDIVIDUAL WHO HAS ATTAINED THE AGE OF SIXTY-FIVE YEARS AND TO EXEMPT ONE WATERCRAFT OWNED OR LEASED BY AN INDIVIDUAL WHO HAS ATTAINED THE AGE OF SIXTY-FIVE YEARS.

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

SECTION    1.    Section 12-37-220(B) of the 1976 Code, as last amended by Act 76 of 2009, is further amended by adding two appropriately numbered items at the end to read:

"( )    one private passenger motor vehicle as defined in Section 56-3-630 owned or leased by an individual who has attained the age of sixty-five years before the motor vehicle tax year for which the exemption is claimed.

( )    one watercraft owned or leased by an individual who has attained the age of sixty-five years before the property tax year for which the exemption is claimed. A watercraft eligible to be classified as primary or secondary residence pursuant to Section 12-43-224 is ineligible for the exemption allowed pursuant to this item."

SECTION    2.    This act takes effect upon approval by the Governor and applies for private passenger motor vehicle property tax years and watercraft property tax years beginning after 2010.

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