South Carolina General Assembly
122nd Session, 2017-2018

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Indicates Matter Stricken
Indicates New Matter

H. 3106

STATUS INFORMATION

General Bill
Sponsors: Reps. G.M. Smith, Clyburn, West and Yow
Document Path: l:\council\bills\bbm\9554dg17.docx

Introduced in the House on January 10, 2017
Currently residing in the House Committee on Ways and Means

Summary: Property taxes

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/15/2016  House   Prefiled
  12/15/2016  House   Referred to Committee on Ways and Means
   1/10/2017  House   Introduced and read first time (House Journal-page 74)
   1/10/2017  House   Referred to Committee on Ways and Means 
                        (House Journal-page 74)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/15/2016

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

A BILL

TO AMEND SECTION 12-39-360, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO A COUNTY'S AUTHORITY TO EXTEND THE PAYMENT OF PROPERTY TAXES FOR SERVICE MEMBERS IN OR NEAR A HAZARD DUTY ZONE, SO AS TO REQUIRE EACH COUNTY TO ALLOW FOR A DEFERMENT, TO PROVIDE THE DEFERMENT BEGINS ON THE TAX DUE DATE AND ENDS NINETY DAYS AFTER THE LAST DATE OF DEPLOYMENT, AND TO PROVIDE THAT NO INTEREST MAY BE CHARGED DURING THE DEPLOYMENT UNLESS THE TAX IS NOT PAID WITHIN THE NINETY-DAY GRACE PERIOD.

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

SECTION    1.    Section 12-39-360 of the 1976 Code is amended to read:

"Section 12-39-360.    Upon application from the taxpayer, a county may must extend the date for filing returns and the payment of property taxes for persons serving with the United States Armed Forces or National Guard in or near a hazard duty zone. The deferment begins on the tax due date and ends ninety days after the last date of deployment. The auditor may require the taxpayer to provide proof of deployment. If the tax is paid in full within ninety days after the last date of deployment, no interest may be charged. When the property tax amount is not paid in full within the ninety days, interest may be charged on any unpaid amount at the rate it would have accrued since the original property tax due date."

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

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This web page was last updated on February 14, 2017 at 3:58 PM