Current Status Introducing Body:House Bill Number:4420 Primary Sponsor:Mattos Committee Number:30 Type of Legislation:GB Subject:Property tax exemption, handicapped persons Residing Body:House Current Committee:Ways and Means Computer Document Number:436/11470AC.93 Introduced Date:19940111 Last History Body:House Last History Date:19940111 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Mattos Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
4420 House 19940111 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCLUDE AN EXEMPTION FOR HANDICAPPED PERSONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220 B. (2) of the 1976 Code, as last amended by Act 90 of 1991, is further amended to read:
"(2) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with his or her spouse, by a paraplegic or, hemiplegic, or handicapped person, is exempt from all property taxation provided the person furnishes satisfactory proof of his disability to the State Tax Commission. The exemption is allowed to the surviving spouse of the person so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the fee or a life estate in the dwelling. The dwelling house is defined as the person's legal residence. For purposes of this item, a hemiplegic person is a person who has paralysis of one lateral half of the body resulting from injury to the motor centers of the brain."
SECTION 2. The amendment to Section 12-37-220 B. (2) of the 1976 Code, as contained in Section 1 of this act, is effective for tax years beginning after 1994.
SECTION 3. This act takes effect upon approval by the Governor.