S*0769(Rat #0296, Act #0224 of 2004)  General Bill, By Cromer, Reese and Knotts
 AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAX, SO AS TO EXTEND THE HOMESTEAD
 EXEMPTION ALLOWED A VETERAN PERMANENTLY AND TOTALLY DISABLED FROM A
 SERVICE-CONNECTED DISABILITY AND THAT VETERAN'S SPOUSE AND TO THE SURVIVING
 SPOUSE OF A SERVICEMAN OR LAW ENFORCEMENT OFFICER KILLED IN ACTION IN THE LINE
 OF DUTY, TO A FIREFIGHTER OR LAW ENFORCEMENT OFFICER PERMANENTLY AND TOTALLY
 DISABLED FROM A SERVICE-CONNECTED DISABILITY AND TO THAT LAW ENFORCEMENT
 OFFICER'S OR FIREFIGHTER'S SURVIVING SPOUSE, TO EXTEND THE EXEMPTION TO THE
 SURVIVING SPOUSE OF A LAW ENFORCEMENT OFFICER OR FIREFIGHTER WHO DIED IN THE
 LINE OF DUTY, TO CONTINUE THE EXEMPTION TO SUBSEQUENT HOMESTEADS OF SURVIVING
 SPOUSES AND PROVIDE THE REQUIREMENTS FOR THIS EXTENDED EXEMPTION, AND TO
 PROVIDE DEFINITIONS APPLICABLE FOR THIS EXEMPTION, INCLUDING A DEFINITION FOR
 "PERMANENTLY AND TOTALLY DISABLED". - ratified title

   12/09/03  Senate Prefiled
   12/09/03  Senate Referred to Committee on Finance
   01/13/04  Senate Introduced and read first time SJ-16
   01/13/04  Senate Referred to Committee on Finance SJ-16
   02/11/04  Senate Committee report: Favorable Finance SJ-36
   02/12/04  Senate Read second time SJ-16
   02/12/04  Senate Ordered to third reading with notice of
                     amendments SJ-16
   02/18/04  Senate Read third time and sent to House SJ-17
   02/19/04  House  Introduced and read first time HJ-13
   02/19/04  House  Referred to Committee on Ways and Means HJ-13
   04/01/04  House  Committee report: Favorable with amendment Ways
                     and Means HJ-9
   04/14/04  House  Amended HJ-42
   04/14/04  House  Read second time HJ-44
   04/15/04  House  Read third time and returned to Senate with
                     amendments HJ-15
   04/21/04  Senate Concurred in House amendment and enrolled SJ-55
   05/06/04         Ratified R 296
   05/11/04         Signed By Governor
   05/14/04         Copies available
   05/14/04         Effective date See Act for Effective Date
   05/18/04         Act No. 224

(A224, R296, S769)

AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAX, SO AS TO EXTEND THE HOMESTEAD EXEMPTION ALLOWED A VETERAN PERMANENTLY AND TOTALLY DISABLED FROM A SERVICE-CONNECTED DISABILITY AND THAT VETERAN'S SPOUSE AND TO THE SURVIVING SPOUSE OF A SERVICEMAN OR LAW ENFORCEMENT OFFICER KILLED IN ACTION IN THE LINE OF DUTY, TO A FIREFIGHTER OR LAW ENFORCEMENT OFFICER PERMANENTLY AND TOTALLY DISABLED FROM A SERVICE-CONNECTED DISABILITY AND TO THAT LAW ENFORCEMENT OFFICER'S OR FIREFIGHTER'S SURVIVING SPOUSE, TO EXTEND THE EXEMPTION TO THE SURVIVING SPOUSE OF A LAW ENFORCEMENT OFFICER OR FIREFIGHTER WHO DIED IN THE LINE OF DUTY, TO CONTINUE THE EXEMPTION TO SUBSEQUENT HOMESTEADS OF SURVIVING SPOUSES AND PROVIDE THE REQUIREMENTS FOR THIS EXTENDED EXEMPTION, AND TO PROVIDE DEFINITIONS APPLICABLE FOR THIS EXEMPTION, INCLUDING A DEFINITION FOR "PERMANENTLY AND TOTALLY DISABLED".

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

Property tax exemption

SECTION    1.    Section 12-37-220(B)(1) of the 1976 Code, as amended by Act 404 of 2000, is further amended to read:

"(1)(a)    The house owned by an eligible owner in fee or jointly with a spouse.

(b)    The house owned by a qualified surviving spouse acquired from the deceased spouse and a house subsequently acquired by an eligible surviving spouse. The qualified surviving spouse shall inform the Department of Revenue of the address of a subsequent house.

(c)    When a trustee holds legal title to a dwelling for a beneficiary and the beneficiary is a person who qualifies otherwise for the exemptions provided in subitems (a) and (b) and the beneficiary uses the dwelling as the beneficiary's domicile, the dwelling is exempt from property taxation in the same amount and manner as dwellings are exempt pursuant to subitems (a) and (b).

(d)    The Department of Revenue may require documentation it determines necessary to determine eligibility for the exemption allowed by this item.

(e)    As used in this item:

(i)    'eligible owner' means:

(A)    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 of Revenue a certificate signed by the county service officer certifying this disability;

(B)    a former law enforcement officer as further defined in Section 23-6-400(D)(1), who is permanently and totally disabled as a result of a law enforcement service-connected disability;

(C)    a former firefighter, including a volunteer firefighter as further defined in Chapter 80 of Title 40, who is permanently and totally disabled as a result of a firefighting service-connected disability;

(ii)    'permanently and totally disabled' means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of twelve months or more or result in death;

(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 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 23-6-400(D)(1) and Chapter 80 of Title 40 who at the time of death owned the house in fee or jointly with the now surviving spouse, if the surviving spouse remains unmarried, resides in the house, and has acquired ownership of the house in fee or for life;

(iv)    'house' means a dwelling and the lot on which it is situated classified in the hands of the current owner for property tax purposes pursuant to Section 12-43-220(c)."

Time effective

SECTION    2.    This act applies for property tax years beginning after 2004.

Ratified the 6th day of May, 2004.

Approved the 11th day of May, 2004.