S 476 Session 112 (1997-1998)
S 0476 General Bill, By Leatherman
A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
12-60-2570 SO AS TO PROVIDE THAT A CLAIM FOR PROPERTY TAX REFUND BASED ON THE
PROPER ASSESSMENT RATIO FOR OWNER-OCCUPIED RESIDENTIAL PROPERTY IS ALSO
CONSIDERED A CLAIM FOR REFUND BASED ON THE RESIDENTIAL EXEMPTION AND, IF
OTHERWISE ELIGIBLE, FOR THE HOMESTEAD EXEMPTION FOR PERSONS OVER AGE
SIXTY-FIVE OR DISABLED AND TO LIMIT REFUNDS ATTRIBUTABLE TO THESE EXEMPTIONS
TO THE IMMEDIATE PRECEDING TAX YEAR; TO AMEND SECTION 12-37-250, AS AMENDED,
RELATING TO THE HOMESTEAD PROPERTY TAX EXEMPTION FOR PERSONS OVER AGE
SIXTY-FIVE OR DISABLED, SO AS TO ALLOW THE EXEMPTION BEGINNING WITH THE
PROPERTY TAX YEAR THE APPLICANT ATTAINS AGE SIXTY-FIVE OR IS CLASSIFIED AS
TOTALLY AND PERMANENTLY DISABLED AND DELETE OBSOLETE PROVISIONS; TO AMEND
SECTION 12-37-252, AS AMENDED, RELATING TO THE ASSESSMENT RATIOS APPLICABLE TO
PROPERTY ELIGIBLE FOR THE HOMESTEAD EXEMPTION, SO AS TO DELETE PROVISIONS
MOVED TO SECTION 12-60-2570, AS ADDED BY THIS ACT; TO AMEND SECTION 12-37-275,
AS AMENDED, RELATING TO REIMBURSEMENTS PAID POLITICAL SUBDIVISIONS FOR
PROPERTY TAX REVENUE NOT COLLECTED, SO AS TO PROVIDE THAT THE ONE-YEAR LIMIT
ON REIMBURSEMENT ADJUSTMENTS APPLIES TO ALL REIMBURSED TAX EXEMPTIONS AND THE
REIMBURSEMENT FOR REVENUE LOST TO ADDITIONAL DEPRECIATION; AND TO AMEND
SECTION 12-60-2560, RELATING TO PROCEDURES APPLICABLE TO FILING CLAIMS FOR
REFUND OF PROPERTY TAX, SO AS TO CONFORM THIS SECTION TO TIME LIMITS IMPOSED
IN SECTION 12-60-2570 AS ADDED BY THIS ACT.
03/05/97 Senate Introduced and read first time SJ-5
03/05/97 Senate Referred to Committee on Finance SJ-5
A BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA,
1976, BY ADDING SECTION 12-60-2570 SO AS TO PROVIDE
THAT A CLAIM FOR PROPERTY TAX REFUND BASED ON
THE PROPER ASSESSMENT RATIO FOR OWNER-OCCUPIED
RESIDENTIAL PROPERTY IS ALSO CONSIDERED A CLAIM
FOR REFUND BASED ON THE RESIDENTIAL EXEMPTION
AND, IF OTHERWISE ELIGIBLE, FOR THE HOMESTEAD
EXEMPTION FOR PERSONS OVER AGE SIXTY-FIVE OR
DISABLED AND TO LIMIT REFUNDS ATTRIBUTABLE TO
THESE EXEMPTIONS TO THE IMMEDIATE PRECEDING TAX
YEAR; TO AMEND SECTION 12-37-250, AS AMENDED,
RELATING TO THE HOMESTEAD PROPERTY TAX
EXEMPTION FOR PERSONS OVER AGE SIXTY-FIVE OR
DISABLED, SO AS TO ALLOW THE EXEMPTION BEGINNING
WITH THE PROPERTY TAX YEAR THE APPLICANT ATTAINS
AGE SIXTY-FIVE OR IS CLASSIFIED AS TOTALLY AND
PERMANENTLY DISABLED AND DELETE OBSOLETE
PROVISIONS; TO AMEND SECTION 12-37-252, AS AMENDED,
RELATING TO THE ASSESSMENT RATIOS APPLICABLE TO
PROPERTY ELIGIBLE FOR THE HOMESTEAD EXEMPTION,
SO AS TO DELETE PROVISIONS MOVED TO SECTION
12-60-2570, AS ADDED BY THIS ACT; TO AMEND SECTION
12-37-275, AS AMENDED, RELATING TO REIMBURSEMENTS
PAID POLITICAL SUBDIVISIONS FOR PROPERTY TAX
REVENUE NOT COLLECTED, SO AS TO PROVIDE THAT THE
ONE-YEAR LIMIT ON REIMBURSEMENT ADJUSTMENTS
APPLIES TO ALL REIMBURSED TAX EXEMPTIONS AND THE
REIMBURSEMENT FOR REVENUE LOST TO ADDITIONAL
DEPRECIATION; AND TO AMEND SECTION 12-60-2560,
RELATING TO PROCEDURES APPLICABLE TO FILING
CLAIMS FOR REFUND OF PROPERTY TAX, SO AS TO
CONFORM THIS SECTION TO TIME LIMITS IMPOSED IN
SECTION 12-60-2570 AS ADDED BY THIS ACT.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. Subarticle 9, Article 9, Chapter 60, Title 12 of the
1976 Code is amended by adding:
"Section 12-60-2570. A claim for refund based on the assessment
ratio allowed owner-occupied residential property pursuant to Section
12-43-220(c) is also considered a claim for refund based on the
residential exemption allowed pursuant to Section 12-37-251 and, if
the taxpayer is eligible, for the homestead exemption allowed
pursuant to Section 12-37-250. Separate claims for these refunds
also may be filed. Refunds attributable to these exemptions are
exceptions to the provisions of Section 12-60-1750. Notwithstanding
the provisions of Section 12-54-84(F), no refund based on these
exemptions may be granted except for the immediate preceding tax
year."
SECTION 2. The first paragraph of Section 12-37-250 of the 1976
Code, as last amended by Act 530 of 1990, is further amended to
read:
"The first twenty thousand dollars of the fair market value of the
dwelling place of a person is exempt from county, municipal, school,
and special assessment real estate property taxes when the
person:
(1) has been a resident of this State for at least one year
and has reached the age of sixty-five years on or
before as of December thirty-first, the person has
been classified as totally and permanently disabled by a state or
federal agency having the function of classifying persons, or the
person is legally blind as defined in Section 43-25-20, preceding
the tax year in which the exemption is claimed, (2) has
attained the age of sixty-five years or has been classified as totally
and permanently disabled, or legally blind before or during the tax
year for which the exemption is claimed; and (3) holds
complete fee simple title or a life estate to the dwelling place.
For purposes of the disabilities giving rise to this exemption, a
person is totally and permanently disabled when so classified by a
state or federal agency charged by law with making such
classifications and a person is legally blind when his vision falls
within the definition of legal blindness provided in Section
43-25-20(1). A person claiming to be totally and permanently
disabled, but who has not been classified by one of the agencies,
may apply to the State Agency of Vocational Rehabilitation. The
agency shall make an evaluation of the person using its own
standards. The exemption includes the dwelling place when jointly
owned in complete fee simple or life estate by husband and wife, and
either has reached sixty-five years of age, or is totally and
permanently disabled, or legally blind under this section, before
January first of the tax year in which the exemption is claimed, and
either has been a resident of the State for one year. The exemption
must not be granted for the tax year in which it is claimed unless the
person or his agent makes written application for the exemption
before July sixteenth of that tax year. If the person or his agent
makes written application for the exemption after July fifteenth, the
exemption must not be granted except for the succeeding tax year for
a person qualifying under this section when the application is made.
However, if application is made after July fifteenth of that tax year
but before the first penalty date on property taxes for that tax
year by a person qualifying under this section when the application
is made, the taxes due for that tax year must be reduced to reflect the
exemption provided in this section. The application for the exemption
must be made to the auditor of the county and to the governing body
of the municipality in which the dwelling place is located upon forms
provided by the county and municipality and approved by the
Comptroller General, and a failure to apply constitutes a waiver of
the exemption for that year. Beginning with tax year 1979
The auditor, as directed by the Comptroller General, shall notify the
municipality of all applications for a homestead exemption within the
municipality and the information necessary to calculate the amount
of the exemption. 'Dwelling place' means the permanent home and
legal residence of the applicant."
SECTION 3. Section 12-37-252 of the 1976 Code, as last amended
by Section 19, Act 431 of 1996, is further amended to read:
"Section 12-37-252. (A) Notwithstanding any other
provision of law, property that qualifies for the homestead exemption
pursuant to Section 12-37-250 is classified and taxed as residential on
an assessment equal to four percent of the property's fair market
value. Any agriculturally classified lands that are a part of the
homestead must be taxed on an assessment equal to four percent of
the lands' value for agricultural purposes. The county auditor shall
notify the county assessor of the property so qualifying and no further
application is required for such classification and taxation.
(B) When a person qualifies for a refund pursuant to Sections
12-60-2560 and 12-43-220(c) for prior years' eligibility for the four
percent owner-occupied residential assessment ratio, the person also
may be certified for a homestead tax exemption pursuant to Section
12-37-250. This refund does not extend beyond the immediate
preceding tax year. The refund is an exception to the limitations
imposed by Section 12-60-1750."
SECTION 4. Section 12-37-275 of the 1976 Code, as last amended
by Section 20, Act 431 of 1996, is further amended to read:
"Section 12-37-275. Notwithstanding any other provision of law,
requests for reimbursement for taxes not collected the previous year
must not be received by the Comptroller General before January first.
These requests must be for the reimbursement of eligible accounts
which accrue before the first penalty date each year. Those eligible
accounts that accrue or are discovered on or after the first penalty
date of the tax year must be submitted to the Comptroller General in
the next year's reimbursement request. These requests do not extend
beyond the immediate preceding tax year. The reimbursements
to which this section applies include those provided pursuant to
Sections 12-37-251(B), 12-37-270, 12-37-450(B), 12-37-935(B), and
any other reimbursements required by law to compensate taxing
entities for revenues not collected as a result of property tax
exemptions."
SECTION 5. Section 12-60-2560(A) of the 1976 Code, as added
by Act 60 of 1995, is amended to read:
"(A) Subject to the limitations in Section 12-60-1750, and within
the time limitation of Section 12-54-85(F), except as provided in
Section 12-60-2570, a property taxpayer may seek a refund of
real property taxes assessed by the county assessor and paid, other
than taxes paid on property the taxpayer claims is exempt, by filing
a claim for refund with the county assessor who made the property
tax assessment for the property for which the tax refund is sought.
The assessor, upon receipt of a claim for refund, shall immediately
notify the county treasurer and the county auditor for the county from
which the refund is sought. The majority of these three officials shall
determine the taxpayer's refund, if any, and shall notify the taxpayer
in writing of their decision."
SECTION 6. Upon approval by the Governor, this act is effective
for property tax years beginning after 1997.
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