H 3116 {Rat #120, Act #116 of 2024} General Bill, By Felder, Carter, Pope, Guffey, 
O'Neal, Hart, Caskey, Williams, Blackwell and Gilliam

Similar(H 4219)
 AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-610,
 RELATING TO PERSONS LIABLE FOR TAXES AND ASSESSMENTS ON REAL PROPERTY, SO AS
 TO PROVIDE THAT CERTAIN DISABLED VETERANS OF THE ARMED FORCES OF THE UNITED
 STATES AND CERTAIN SPOUSES ARE EXEMPT FROM PROPERTY TAXES IN THE YEAR IN WHICH
 THE DISABILITY OCCURS; AND BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY
 TAX EXEMPTIONS, SO AS TO PROVIDE THAT A QUALIFIED SURVIVING SPOUSE INCLUDES
 CERTAIN SPOUSES REGARDLESS OF WHETHER THE DECEASED SPOUSE APPLIED, FILED FOR,
 OR CLAIMED AN EXEMPTION AND TO PROVIDE THAT A PROPERTY TAX EXEMPTION FOR TWO
 PRIVATE PASSENGER VEHICLES MAY BE CLAIMED BY CERTAIN SPOUSES OF A DISABLED
 VETERAN OR CERTAIN TRUSTEES. - RATIFIED TITLE

   12/8/2022  House  Prefiled
   12/8/2022  House  Referred to Committee on Ways and Means
   1/10/2023  House  Introduced and read first time (House Journal-page 69)
   1/10/2023  House  Referred to Committee on Ways and Means (House Journal-page 69)
   1/31/2023  House  Member(s) request name added as sponsor: Gilliam
   5/3/2023  House  Member(s) request name added as sponsor: Hart
   5/4/2023  House  Member(s) request name added as sponsor: Caskey
   5/4/2023  House  Committee report: Favorable Ways and Means (House Journal-page 5)
   5/9/2023  House  Debate adjourned (House Journal-page 24)
   5/10/2023  House  Member(s) request name added as sponsor:
                     Williams,  Blackwell
   5/10/2023  House  Read second time (House Journal-page 50)
   5/10/2023  House  Roll call Yeas-111  Nays-0 (House Journal-page 50)
   5/11/2023  House  Read third time and sent to Senate (House Journal-page 21)
   5/11/2023  Senate Introduced and read first time (Senate Journal-page 9)
   5/11/2023  Senate Referred to Committee on Finance (Senate Journal-page 9)
   1/25/2024  Senate Committee report: Favorable with amendment Finance (Senate Journal-page 7)
   1/25/2024  Senate Committee Amendment Adopted (Senate Journal-page 16)
   2/1/2024  Senate Amended (Senate Journal-page 16)
   2/1/2024  Senate Read second time (Senate Journal-page 16)
   2/1/2024  Senate Roll call Ayes-45  Nays-0 (Senate Journal-page 16)
   2/6/2024  Senate Read third time and returned to House with amendments (Senate Journal-page 8)
   2/8/2024  House  Concurred in Senate amendment and enrolled (House Journal-page 16)
   2/8/2024  House  Roll call Yeas-112  Nays-0 (House Journal-page 16)
   3/7/2024         Ratified R 120
   3/11/2024         Signed By Governor
   3/14/2024         Effective date See Act for Effective Date
   3/14/2024         Act No. 116

(R120, H3116)

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-610, RELATING TO PERSONS LIABLE FOR TAXES AND ASSESSMENTS ON REAL PROPERTY, SO AS TO PROVIDE THAT CERTAIN DISABLED VETERANS OF THE ARMED FORCES OF THE UNITED STATES AND CERTAIN SPOUSES ARE EXEMPT FROM PROPERTY TAXES IN THE YEAR IN WHICH THE DISABILITY OCCURS; AND BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE THAT A QUALIFIED SURVIVING SPOUSE INCLUDES CERTAIN SPOUSES REGARDLESS OF WHETHER THE DECEASED SPOUSE APPLIED, FILED FOR, OR CLAIMED AN EXEMPTION AND TO PROVIDE THAT A PROPERTY TAX EXEMPTION FOR TWO PRIVATE PASSENGER VEHICLES MAY BE CLAIMED BY CERTAIN SPOUSES OF A DISABLED VETERAN OR CERTAIN TRUSTEES.

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

Disabled veterans' property tax exemptions

SECTION 1.    Section 12-37-610 of the S.C. Code is amended to read:

Section 12-37-610.    (A) Each person is liable to pay taxes and assessments on the real property that, as of December thirty-first of the year preceding the tax year, he owns in fee, for life, or as trustee, as recorded in the public records for deeds of the county in which the property is located, or on the real property that, as of December thirty-first of the year preceding the tax year, he has care of as guardian, executor, or committee or may have the care of as guardian, executor, trustee, or committee.

(B)    Notwithstanding any other provision of law, 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 a certificate signed by the county service officer certifying this disability, and who otherwise meets the requirements of Section 12-37-220(B)(1) may immediately claim the exemption for the entire year in which the disability occurs. A surviving spouse may immediately claim the exemption for the entire year in the same manner as the veteran regardless of whether the veteran applied, filed for, or claimed the exemption. Additionally, a veteran who is permanently and totally disabled for any part of the year, or surviving spouse thereof, is entitled to the exemption for the entire year. In a year in which a disabled veteran, or surviving spouse thereof, owns a property for less than a year, any other owner, who is not a disabled veteran, or otherwise entitled to an exemption, is responsible for the property tax accrued on the property for the time in which he owned the property.

Qualified surviving spouse

SECTION 2.    Section 12-37-220(B)(1)(f)(iii) of the S.C. Code is amended to read:

(iii) "qualified surviving spouse" means the surviving spouse of an individual described in subsubitem (i) while remaining unmarried, who resides in the house, and who owns the house in fee or for life. Qualified surviving spouse also means the surviving spouse of an individual described in subsubitem (i) whose deceased spouse met the requirements to obtain the exemption allowed by this item regardless of whether the deceased spouse applied, filed for, or claimed the exemption, while remaining unmarried, who resides in the house, and who owns the house in fee or for life. Qualified surviving spouse also means the surviving spouse of a member of the Armed Forces of the United States who was killed in action, or the surviving spouse of a law enforcement officer or firefighter who died in the line of duty as a law enforcement officer or firefighter, as these terms are further defined in Section 23-23-10 and Chapter 80, Title 40, if the surviving spouse remains unmarried, resides in the house, and has acquired ownership of the house in fee or for life;

Property tax exemption for vehicles of a disabled veteran

SECTION 3.A.    Section 12-37-220(B)(3) of the S.C. Code is amended to read:

(3) two private passenger vehicles owned or leased by any disabled veteran, or the spouse of the disabled veteran if the spouse resides with the veteran and the vehicle is registered at that same address, designated by the veteran for which special license tags have been issued by the Department of Motor Vehicles under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the veteran has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed with the Department of Motor Vehicles. The exemption extends to the surviving spouse of the person on one private passenger vehicle owned or leased by the spouse for their lifetime or until the remarriage of the surviving spouse. If a trustee holds legal title to a vehicle and the beneficiary is a person who qualifies otherwise for the exemption provided and the beneficiary uses the vehicle, then the vehicle is exempt from property taxation in the same amount and manner;

B.    This SECTION takes effect upon approval by the Governor and applies to tax years beginning after 2023.

Time effective

SECTION 4.    This act takes effect upon approval by the Governor and applies to tax years beginning after 2023 and any open period less than three years.

Ratified the 7th day of March, 2024.

Speaker of the House of Representatives

Approved the _____________ day of _________________________________________2024.

This web page was last updated on March 7, 2024 at 1:20 PM