Download This Bill in Microsoft Word format
Indicates Matter Stricken
Indicates New Matter
Sponsors: Reps. Duckworth, Clyburn, Clemmons and Bales
Document Path: l:\council\bills\dka\3148sa16.docx
Introduced in the House on January 12, 2016
Introduced in the Senate on April 26, 2016
Currently residing in the Senate Committee on Finance
Summary: Property tax exemptions
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/10/2015 House Prefiled 12/10/2015 House Referred to Committee on Ways and Means 1/12/2016 House Introduced and read first time (House Journal-page 104) 1/12/2016 House Referred to Committee on Ways and Means (House Journal-page 104) 3/9/2016 House Member(s) request name added as sponsor: Clemmons 4/20/2016 House Committee report: Favorable Ways and Means (House Journal-page 350) 4/21/2016 House Member(s) request name added as sponsor: Bales 4/21/2016 House Read second time (House Journal-page 26) 4/21/2016 House Roll call Yeas-101 Nays-0 (House Journal-page 26) 4/21/2016 House Unanimous consent for third reading on next legislative day (House Journal-page 27) 4/22/2016 House Read third time and sent to Senate (House Journal-page 2) 4/26/2016 Senate Introduced and read first time 4/26/2016 Senate Referred to Committee on Finance
View the latest legislative information at the website
VERSIONS OF THIS BILL
Indicates Matter Stricken
Indicates New Matter
April 20, 2016
S. Printed 4/20/16--H.
Read the first time January 12, 2016.
To whom was referred a Bill (H. 4556) to amend Section 12-37-220, as amended, Code of Laws of South Carolina, 1976, relating to property tax exemptions, so as to add "emergency medical technician", etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
W. BRIAN WHITE for Committee.
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ADD "EMERGENCY MEDICAL TECHNICIAN" TO THE DEFINITION "ELIGIBLE OWNER" FOR PURPOSES OF A PROPERTY TAX EXEMPTION FOR CERTAIN INDIVIDUALS WHO PERMANENTLY AND TOTALLY ARE DISABLED.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(1)(e) of the 1976 Code is amended to read:
"(e) As used in this item:
(i) 'eligible owner' means:
(A) a veteran of the armed forces of the United States who is permanently and totally disabled as a result of a service-connected disability and who files with the Department of Revenue a certificate signed by the county service officer certifying this disability;
(B) a former law enforcement officer as further defined in Section 23-23-10, who is permanently and totally disabled as a result of a law enforcement service-connected disability;
(C) a former firefighter, including a volunteer firefighter as further defined in Chapter 80, Title 40, who is permanently and totally disabled as a result of a firefighting service-connected disability;
(D) a former emergency medical technician, as further defined in Section 44-61-20, who permanently and totally is disabled as a result of an emergency medical service-connected disability;
(ii) 'permanently and totally disabled' means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of twelve months or more or result in death;
(iii) 'qualified surviving spouse' means the surviving spouse of an individual described in subsubitem (i) while remaining unmarried, who resides in the house, and who owns the house in fee or for life. Qualified surviving spouse also means the surviving spouse of a member of the armed forces of the United States who was killed in action, or the surviving spouse of a law enforcement officer,
or firefighter, or an emergency medical technician who died in the line of duty as a law enforcement officer, or firefighter, or an emergency medical technician as these terms are further defined in Section 23-23-10, and Chapter 80, Title 40, and Section 44-61-20, respectively, who at the time of death owned the house in fee or jointly with the now surviving spouse, if the surviving spouse remains unmarried, resides in the house, and has acquired ownership of the house in fee or for life;
(iv) 'house' means a dwelling and the lot on which it is situated classified in the hands of the current owner for property tax purposes pursuant to Section 12-43-220(c);"
SECTION 2. This act takes effect upon approval by the Governor and applies to property tax years beginning after 2015.
This web page was last updated on April 26, 2016 at 1:09 PM