S*0652(Rat #0203, Act #0184 of 2008)  General Bill, By Lourie, Alexander, 
Anderson, Bryant, Campsen, Cleary, Courson, Cromer, Drummond, Elliott, Fair, 
Ford, Gregory, Grooms, Hawkins, Hayes, Hutto, Jackson, Knotts, Land, Leatherman, 
Leventis, Malloy, Martin, Matthews, McConnell, McGill, Mescher, Moore, O'Dell, 
Patterson, Peeler, Pinckney, Rankin, Reese, Ritchie, Ryberg, Scott, Setzler, 
Sheheen, Short, Thomas, Vaughn, Verdin and Williams
 AN ACT TO AMEND SECTION 12-37-250, AS AMENDED, RELATING TO THE HOMESTEAD
 PROPERTY TAX EXEMPTION FOR PERSONS WHO HAVE ATTAINED AGE SIXTY-FIVE, OR WHO
 ARE PERMANENTLY AND TOTALLY DISABLED, OR WHO ARE LEGALLY BLIND, SO AS TO ALLOW
 THE APPLICATION FOR THE EXEMPTION TO BE MADE BY MAIL OR BY INTERNET AND
 PROVIDE THE CIRCUMSTANCES WHEN MAIL OR INTERNET APPLICATIONS MAY BE PROCESSED.
 - ratified title

   04/05/07  Senate Introduced and read first time SJ-7
   04/05/07  Senate Referred to Committee on Finance SJ-7
   05/30/07  Senate Committee report: Favorable Finance SJ-8
   05/31/07  Senate Read second time SJ-23
   06/05/07  Senate Read third time and sent to House SJ-36
   06/05/07  House  Introduced and read first time HJ-80
   06/05/07  House  Referred to Committee on Ways and Means HJ-80
   03/11/08  House  Committee report: Favorable Ways and Means HJ-79
   03/13/08  House  Debate adjourned until Tuesday, March 25, 2008 HJ-28
   03/25/08  House  Read second time HJ-40
   03/26/08  House  Read third time and enrolled HJ-26
   03/27/08         Ratified R 203
   03/31/08         Signed By Governor
   04/02/08         Copies available
   04/02/08         Effective date See Act for Effective Date
   04/07/08         Act No. 184

(A184, R203, S652)

AN ACT TO AMEND SECTION 12-37-250, AS AMENDED, RELATING TO THE HOMESTEAD PROPERTY TAX EXEMPTION FOR PERSONS WHO HAVE ATTAINED AGE SIXTY-FIVE, OR WHO ARE PERMANENTLY AND TOTALLY DISABLED, OR WHO ARE LEGALLY BLIND, SO AS TO ALLOW THE APPLICATION FOR THE EXEMPTION TO BE MADE BY MAIL OR BY INTERNET AND PROVIDE THE CIRCUMSTANCES WHEN MAIL OR INTERNET APPLICATIONS MAY BE PROCESSED.

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

Exemption application

SECTION    1.    Section 12-37-250(A)(4) of the 1976 Code, as last amended by Act 386 of 2006, is further amended to read:

"(4)(a)    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 department. A failure to apply constitutes a waiver of the exemption for that year. The auditor, as directed by the department, 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.

(b)    The application required may be:

(i)     made in person at the auditor's office;

(ii)    by mail, when accompanied by a copy of documentation of age, or disability, or legal blindness; or

(iii)    by internet in those instances where the auditor has access to official records documenting the appropriate eligibility standard.

The department shall assist auditors with compliance with the provisions of this subitem and by means of the approval required pursuant to subitem (a) of this item ensure uniform application procedures."

Time effective

SECTION    2.    This act takes effect upon approval by the Governor and applies for homestead exemption applications filed after 2007.

Ratified the 27th day of March, 2008.

Approved the 31st day of March, 2008.