H 3258 General Bill, By Kennedy, Allison, J.E. Smith, Askins, Bales, Bowers, 
J. Brown, Carnell, Coates, Cobb-Hunter, Emory, Fleming, Hayes, Hosey, Howard, 
Lloyd, Lourie, McGee, McLeod, J.M. Neal, Ott, Parks, Perry, Phillips, Scott, 
Sharpe, Sinclair, W.D. Smith, Snow, Stille, Taylor, Walker, Weeks and Wilder
 A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO GENERAL EXEMPTIONS FROM PROPERTY TAXES INCLUDING THE
 EXEMPTION OF A DWELLING HOUSE OF A VETERAN WHO IS DISABLED FROM A
 SERVICE-CONNECTED DISABILITY, SO AS TO DELETE THE REQUIREMENT THAT THE
 DISABILITY BE SERVICE CONNECTED AND TO INCLUDE A DEFINITION OF THE TERM
 "PERMANENTLY AND TOTALLY DISABLED".

   01/11/01  House  Introduced and read first time HJ-194
   01/11/01  House  Referred to Committee on Ways and Means HJ-194

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO GENERAL EXEMPTIONS FROM PROPERTY TAXES INCLUDING THE EXEMPTION OF A DWELLING HOUSE OF A VETERAN WHO IS DISABLED FROM A SERVICE-CONNECTED DISABILITY, SO AS TO DELETE THE REQUIREMENT THAT THE DISABILITY BE SERVICE CONNECTED AND TO INCLUDE A DEFINITION OF THE TERM "PERMANENTLY AND TOTALLY DISABLED".

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

SECTION    1.    Section 12-37-220(B)(1)(a) of the 1976 Code, as last amended by Act 399 of 2000, is further amended to read:

    "(a)    The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with a spouse, by a veteran who is one hundred percent permanently and totally disabled from a service-connected disability, if the veteran or qualifying surviving spouse files a certificate, signed by the county service officer, of the total and permanent disability with the Department of Revenue. The term '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. The exemption is allowed the surviving spouse of the veteran and also is allowed to the surviving spouse of a serviceman or law enforcement officer as defined in Section 23-6-400(D)(1) killed in action in the line of duty who owned the lot and dwelling house in fee or for life, or jointly with his spouse, so long as the spouse does not remarry, resides in the dwelling, and obtains the fee or a life estate in the dwelling. A surviving spouse who disposes of the exempt dwelling and acquires another residence in this State for use as a dwelling house with a value no greater than one and one-half times the fair market value of the exempt dwelling may apply for and receive the exemption on the newly acquired dwelling, but a subsequent dwelling of a surviving spouse is not eligible for exemption pursuant to this item. The spouse shall inform the Department of Revenue of the change in address of the dwelling. To qualify for the exemption, the dwelling house must be the domicile of the person who qualifies for the exemption."

SECTION    2.    This act takes effect upon approval by the Governor and applies to taxable years after December 31, 2000.