Current Status Bill Number:367 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19950117 Primary Sponsor:Thomas All Sponsors:Thomas Drafted Document Number:br1\18038ac.95 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax exemptions, disabled
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19950117 Introduced, read first time, 06 SF
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 THE DWELLING HOUSE OF A DISABLED PERSON UNDER CERTAIN CONDITIONS.
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 181 of 1993, Section 200, 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 person, or disabled person is exempt from all property taxation provided the person furnishes satisfactory proof of his disability to the State Department of Revenue and Taxation. 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) 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;
(b) a disabled person is as defined in the Americans with Disabilities Act."
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.