Current Status Introducing Body:
HouseBill Number: 3924Primary Sponsor: FairCommittee Number: 30Type of Legislation: GBSubject: Property tax exemptionsResiding Body: HouseCurrent Committee: Ways and MeansComputer Document Number: DKA/4484AL.93Introduced Date: 19930413Last History Body: HouseLast History Date: 19930413Last History Type: Introduced, read first time, referred to CommitteeScope of Legislation: StatewideAll Sponsors: FairType of Legislation: General Bill
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 3924 House 19930413 Introduced, read first time, 30 referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAXES, SO AS TO PROVIDE AN EXEMPTION FROM SCHOOL TAXES FOR OWNER-OCCUPIED REAL PROPERTY OWNED BY PERSONS WITH CHILDREN WHO ARE SCHOOLED AT HOME OR IN PRIVATE SCHOOLS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220B. of the 1976 Code, as last amended by Act 485 of 1992, is further amended by adding an appropriately numbered item to read:
"( ) Real property classified as owner real property pursuant to Section 12-43-220(c) owned by a person whose child is taught at home or attends a private school is exempt from school taxes."
SECTION 2. This act takes effect upon approval by the Governor.