H*4386(Rat #0383, Act #0297 of 2002)  General Bill, By Witherspoon, Littlejohn, 
W.D. Smith, Vaughn, Altman, Walker and Knotts
 A BILL TO AMEND SECTION 12-37-252, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO REAL PROPERTY ELIGIBLE FOR THE HOMESTEAD EXEMPTION ALLOWED
 PROPERTY OWNERS SIXTY-FIVE YEARS OF AGE AND OLDER OR PERMANENTLY AND TOTALLY
 DISABLED, OR LEGALLY BLIND, AND THE ACCOMPANYING FOUR PERCENT ASSESSMENT RATIO
 APPLICABLE TO SUCH A HOMESTEAD FOR PROPERTY TAX PURPOSES, SO AS TO PROVIDE
 THAT THE PERSONAL REPRESENTATIVE OF THE ESTATE OF A DECEASED TAXPAYER IS
 DEEMED THE AGENT OF THE DECEASED TAXPAYER FOR ALL PURPOSES OF APPLYING FOR THE
 ASSESSMENT RATIO AND EXEMPTION AND ANY CLAIM FOR REFUND ARISING THEREUNDER, TO
 CLARIFY THAT A REFUND MAY BE CLAIMED FOR THE PRECEDING TAX YEAR WHEN A
 TAXPAYER OVERPAYING A RESIDENCE ASSESSMENT AT FOUR PERCENT FAILED TO APPLY FOR
 THE HOMESTEAD EXEMPTION AND TO ALLOW THESE APPLICATIONS AND CLAIMS FOR REFUND
 FOR PROPERTY TAX YEARS BEGINNING AFTER 2000.-amended title

   12/05/01  House  Prefiled
   12/05/01  House  Referred to Committee on Ways and Means
   01/08/02  House  Introduced and read first time
   01/08/02  House  Referred to Committee on Ways and Means
   04/11/02  House  Committee report: Favorable with amendment Ways
                     and Means HJ-35
   04/16/02  House  Member(s) request name added as sponsor: Knotts
   04/17/02  House  Amended HJ-39
   04/17/02  House  Read second time HJ-39
   04/18/02  House  Read third time and sent to Senate HJ-18
   04/18/02  Senate Introduced and read first time SJ-10
   04/18/02  Senate Referred to Committee on Finance SJ-10
   05/08/02  Senate Committee report: Favorable Finance SJ-10
   05/09/02  Senate Amended SJ-31
   05/09/02  Senate Read second time SJ-31
   05/09/02  Senate Ordered to third reading with notice of
                     amendments SJ-31
   05/15/02  Senate Read third time and returned to House with
                     amendments SJ-24
   05/22/02  House  Concurred in Senate amendment and enrolled HJ-71
   05/28/02         Ratified R 383
   06/03/02         Signed By Governor
   06/13/02         Effective date See Act
   06/13/02         Copies available
   06/17/02         Act No. 297

AN ACT TO AMEND SECTION 12-37-252, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REAL PROPERTY ELIGIBLE FOR THE HOMESTEAD EXEMPTION ALLOWED PROPERTY OWNERS SIXTY-FIVE YEARS OF AGE AND OLDER OR PERMANENTLY AND TOTALLY DISABLED OR LEGALLY BLIND, AND THE ACCOMPANYING FOUR PERCENT ASSESSMENT RATIO APPLICABLE TO SUCH A HOMESTEAD FOR PROPERTY TAX PURPOSES, SO AS TO PROVIDE THAT THE PERSONAL REPRESENTATIVE OF THE ESTATE OF A DECEASED TAXPAYER IS DEEMED THE AGENT OF THE DECEASED TAXPAYER FOR ALL PURPOSES OF APPLYING FOR THE ASSESSMENT RATIO AND EXEMPTION AND ANY CLAIM FOR REFUND ARISING THEREUNDER, TO CLARIFY THAT A REFUND MAY BE CLAIMED FOR THE PRECEDING TAX YEAR WHEN A TAXPAYER OVERPAYING A RESIDENCE ASSESSMENT AT FOUR PERCENT FAILED TO APPLY FOR THE HOMESTEAD EXEMPTION AND TO ALLOW THESE APPLICATIONS AND CLAIMS FOR REFUND FOR PROPERTY TAX YEARS BEGINNING AFTER 2000.

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

Property tax, claims for refund

SECTION 1. Section 12-37-252 of the 1976 Code is amended by adding at the end:

"(C) Notwithstanding any other provision of law, if a deceased taxpayer failed to claim the assessment ratio allowed pursuant to Section 12-43-220(c) or the exemption allowed pursuant to Section 12-37-250, or both, before the date of the taxpayer's death, then the personal representative of the deceased taxpayer's estate is deemed the agent of the deceased taxpayer for purposes of the applications required pursuant to these sections and any claim for refund arising pursuant to resulting overpayments. The timeliness of the filing by a personal representative of applications or claims for refund under this subsection and the property tax years to which they apply are determined by those property tax years open to the deceased taxpayer immediately before the taxpayer's death.

(D) Notwithstanding any other provision of law, when a person applies for the exemption allowed pursuant to Section 12-37-250 and was qualified for this exemption in the prior tax year in addition to the current tax year, the person may be certified for the exemption, not to extend beyond the immediate preceding tax year."

Time effective

SECTION 2. This act takes effect upon approval by the Governor and applies for property tax years beginning after 2000. The deadline for filing an application for the four percent assessment ratio and the homestead exemption, or both, and any claims for refund arising thereunder, for property tax year 2001 is extended through the sixtieth day following the approval of this act by the Governor.

Ratified the 28th day of May, 2002.

Approved the 3rd day of June, 2002.