H 3008 General Bill, By Littlejohn, Altman, Bailey, J.M. Baxley, Haskins, 
J. Hines, Inabinett, Moody-Lawrence, Simrill, Stille, Walker, Whatley and 
Wilder
 A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAXES, SO AS TO INCLUDE IN THOSE
 EXEMPT FROM TAXES ON A DWELLING A PERSON WHO IS BLIND AND PERMANENTLY AND
 TOTALLY DISABLED.

   12/11/96  House  Prefiled
   12/11/96  House  Referred to Committee on Ways and Means
   01/14/97  House  Introduced and read first time HJ-13
   01/14/97  House  Referred to Committee on Ways and Means HJ-13

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAXES, SO AS TO INCLUDE IN THOSE EXEMPT FROM TAXES ON A DWELLING A PERSON WHO IS BLIND AND PERMANENTLY AND TOTALLY DISABLED.

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

SECTION 1. Section 12-37-220(B)(2) of the 1976 Code, as last amended by Act 90 of 1991, is further amended to read:

"(2) The dwelling house in which he a person resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with his the person or her the person's spouse, by a paraplegic or hemiplegic person or a person who is blind and permanently and totally disabled, is exempt from all property taxation provided the person furnishes satisfactory proof of his the disability to the State Department of Revenue and Taxation. The exemption is allowed to the surviving spouse of the person so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the fee or a life estate in the dwelling. The dwelling house is defined as the person's legal residence. For purposes of this item, a hemiplegic person is a person who has paralysis of one lateral half of the body resulting from injury to the motor centers of the brain."

SECTION 2. This act takes effect upon approval by the Governor and applies to taxable years after 1996.