H 3609 Session 125 (2023-2024) H 3609 General Bill, By Jefferson, Pendarvis and Taylor A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT HEIRS' PROPERTY OWNED BY CERTAIN DISABLED VETERANS. A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT HEIRS' PROPERTY OWNED BY CERTAIN DISABLED VETERANS. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Section 12-37-220(B) of the S.C. Code is amended by adding an item to read: (54) heirs' property owned by 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. For purposes of this item, "heirs' property" has the same meaning as provided in Section 15-61-320. SECTION 2. This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2022. ----XX---- |