S 0527 {Rat #70, Act #56 of 2021} General Bill, By Alexander
 AN ACT TO AMEND SECTION 12-43-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO THE CLASSIFICATION OF PROPERTY AND THE APPLICABLE ASSESSMENT
 RATIOS FOR THE VARIOUS CLASSES OF PROPERTY, SO AS TO PROVIDE THAT CERTAIN
 SEPARATED SPOUSES ARE NOT CONSIDERED MEMBERS OF THE SAME HOUSEHOLD FOR
 PURPOSES OF APPLICABILITY FOR THE SPECIAL FOUR-PERCENT ASSESSMENT RATIO FOR
 OWNER-OCCUPIED RESIDENTIAL PROPERTY, AND TO REQUIRE ANNUAL REAPPLICATION AND
 RECERTIFICATION TO MAINTAIN THE SPECIAL FOUR PERCENT ASSESSMENT RATIO FOR
 CERTAIN SEPARATED SPOUSES. - ratified title

   02/04/21  Senate Introduced and read first time (Senate Journal-page 4)
   02/04/21  Senate Referred to Committee on Finance
                     (Senate Journal-page 4)
   03/17/21  Senate Committee report: Favorable Finance
                     (Senate Journal-page 10)
   03/23/21  Senate Read second time (Senate Journal-page 26)
   03/23/21  Senate Roll call Ayes-38  Nays-8 (Senate Journal-page 26)
   03/24/21         Scrivener's error corrected
   04/06/21  Senate Amended (Senate Journal-page 15)
   04/06/21  Senate Read third time and sent to House
                     (Senate Journal-page 15)
   04/06/21  Senate Roll call Ayes-38  Nays-0 (Senate Journal-page 15)
   04/07/21  House  Introduced and read first time (House Journal-page 67)
   04/07/21  House  Referred to Committee on Ways and Means
                     (House Journal-page 67)
   05/04/21  House  Committee report: Favorable Ways and Means
                     (House Journal-page 77)
   05/05/21         Scrivener's error corrected
   05/06/21  House  Debate adjourned until  Tues., 5-11-21
                     (House Journal-page 20)
   05/11/21  House  Read second time (House Journal-page 23)
   05/11/21  House  Roll call Yeas-101  Nays-3 (House Journal-page 23)
   05/12/21  House  Read third time and enrolled (House Journal-page 4)
   05/13/21         Ratified R  70
   05/17/21         Signed By Governor
   06/01/21         Effective date  05/17/21
   06/01/21         Act No.  56

(A56, R70, S527)

AN ACT TO AMEND SECTION 12-43-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CLASSIFICATION OF PROPERTY AND THE APPLICABLE ASSESSMENT RATIOS FOR THE VARIOUS CLASSES OF PROPERTY, SO AS TO PROVIDE THAT CERTAIN SEPARATED SPOUSES ARE NOT CONSIDERED MEMBERS OF THE SAME HOUSEHOLD FOR PURPOSES OF APPLICABILITY FOR THE SPECIAL FOUR-PERCENT ASSESSMENT RATIO FOR OWNER-OCCUPIED RESIDENTIAL PROPERTY, AND TO REQUIRE ANNUAL REAPPLICATION AND RECERTIFICATION TO MAINTAIN THE SPECIAL FOUR PERCENT ASSESSMENT RATIO FOR CERTAIN SEPARATED SPOUSES.

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

Special assessment ratio applicability

SECTION    1.    A.    Section 12-43-220(c)(2)(iii) of the 1976 Code is amended to read:

"(iii)    For purposes of subitem (ii):

(A)    'Member of my household' means:

(a)    the owner-occupant's spouse, except when that spouse has filed a complaint for separate support and maintenance with the appropriate family court, lives separate and apart in a different residence, and no longer cohabitates as husband and wife with the owner-occupant; and

(b)    any child under the age of eighteen years of the owner-occupant claimed or eligible to be claimed as a dependent on the owner-occupant's federal income tax return.

(B)    Regarding the circumstances in which a spouse has filed a complaint for separate support and maintenance with the appropriate family court, lives separate and apart in a different residence, and no longer cohabitates as husband and wife with the owner-occupant:

(a)    if either party to a complaint for separate support and maintenance receives the special four-percent assessment ratio on a residence while the couple lives separate and apart in different residences and no longer cohabitates as husband and wife and the couple subsequently reconciles, then the spouse vacating a residence receiving the special four-percent assessment shall notify the county assessor in writing within six months of vacating that residence that the residence is no longer eligible for the special four-percent assessment ratio. A failure to provide timely notice to the assessor subjects the owner to the provisions of subitem (vii); and

(b)    to prove that a person is divorced or has filed a complaint for separate support and maintenance with the appropriate family court and lives separate and apart in different residences and no longer cohabitates as husband and wife, the applicant shall provide a filed and stamped copy of the caption page of the action, a filed and stamped copy of the first page of the pleadings, or a filed and stamped copy of the order. The assessor may not require the submission of a financial declaration. Language in the order related to the disposition of the legal residence of the couple, or other owner-occupied real property owned by either party, whether independently or jointly, prior to any action must be provided to the assessor in order to claim the special assessment ratio allowed by subsection (c)."

SECTION    1.B.    Section 12-43-220(c)(2) of the 1976 Code, as last amended by Act 145 of 2020, is further amended by adding at the end:

"(x)    An applicant for the special four-percent assessment ratio allowed pursuant to item (c) who has filed a complaint for separate support and maintenance with the appropriate family court, who lives separate and apart in different residences, and no longer cohabitates as husband and wife with his spouse, and who is eligible pursuant to subitem (iii) must reapply and recertify annually to maintain the special four-percent assessment ratio on his independent, owner-occupied property until the applicant has been granted a divorce by a court of competent jurisdiction or the applicant has reconciled with his spouse, and the applicant can recover only one special four-percent ratio for his legal residence."

Time effective

SECTION    2.    This act takes effect upon approval by the Governor.

Ratified the 13th day of May, 2021.

Approved the 17th day of May, 2021.