South Carolina Legislature


 

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H 2117
Session 105 (1983-1984) 

H 2117 General Bill, By B. Campbell, P. Evatt, H.H. Keyserling and Kirsh
 A Bill to amend Section 12-7-310, as amended, Code of Laws of South Carolina,
 1976, relating to exemptions to be deducted from net income for the income
 tax, so as to change the exemption of eight hundred dollars to an exemption of
 one thousand dollars throughout the Section; to amend Chapter 35 of Title 12
 by adding Section 12-35-515 so as to provide for the levy of an additional one
 and one-half percent sales and use tax to be credited to the Property Tax
 Relief Fund; to amend Section 12-35-550, as amended, relating to exemptions
 from the sales tax, so as to exempt the gross proceeds of the sales of food
 intended for human consumption except food sold by food service
 establishments; to amend Section 12-35-610, relating to amounts to be added to
 the sales price because of the sales tax, so as to revise such amounts; to
 amend Section 12-35-1120, as amended, relating to the sales tax and the
 furnishing of accommodations to transients, so as to change the rate of the
 tax from four to five and one-half percent; to amend Section 12-35-1550,
 relating to the disposition of the tax revenue collected under Chapter 35 of
 Title 12, so as to provide that the additional tax of one and one-half percent
 levied pursuant to Section 12-35-515 shall be credited to the Property Tax
 Relief Fund; to amend Section 12-37-220, as amended, relating to general
 exemptions from taxes, so as to provide that an exemption from ad valorem
 taxation shall apply to a homestead exemption without regard to a person's
 being sixty-five or older, permanently and totally disabled, or blind; to
 amend Section 12-37-250, as amended, relating to homestead exemption, so as to
 provide a forty thousand dollar tax exemption on residential and agricultural
 property; to amend Chapter 37 of Title 12 by adding Section 12-37-277 so as to
 establish the Property Tax Relief Fund and provide for its administration by
 the Comptroller General; to provide that the counties and municipalities shall
 apply, as far as is practicable, any sum paid them under this Act to roll back
 property taxes, both real and personal, without regard to classifications; to
 amend Section 1 of Act 536 of 1976, as amended, relating to homestead
 exemption, so as to provide that when such exemption is initially granted it
 shall continue for successive years in which ownership or other qualifications
 for the exemption, if any, remain unchanged, and delete "state" from "state
 funds"; to amend Act 389 of 1980, relating to homestead exemption, so as to
 delete the requirements that a person must be sixty-five or older or be
 totally and permanently disabled or blind, provide that the person must meet
 the other conditions required for the exemption, if any, and change the
 reference to the Code Section under which the Comptroller General shall
 reimburse the taxing entity; to amend Section 12-37-290, relating to homestead
 exemption, so as to change the exemption to the first forty thousand dollars
 of fair market value, eliminate the requirements of being at least sixty-five,
 totally and permanently disabled, or legally blind, delete the reference to
 forms upon which the application for the exemption shall be made, delete the
 definition of "permanently and totally disabled", and eliminate the provision
 that the Comptroller General shall reimburse the state agency of Vocational
 Rehabilitation; and to repeal Sections 12-37-270 and 12-37-280 of the 1976
 Code and Section 2 of Act 333 of 1980, all relating to homestead exemption.
   01/03/82  House  Prefiled
   01/03/83  House  Referred to Committee on Ways and Means
   01/11/83  House  Introduced and read first time HJ-228
   01/11/83  House  Referred to Committee on Ways and Means HJ-230




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