Current Status Bill Number:698 Type of Legislation:Joint Resolution JR Introducing Body:Senate Introduced Date:19950405 Primary Sponsor:McConnell All Sponsors:McConnell Drafted Document Number:jic\5739htc.95 Residing Body:Senate Current Committee:Judiciary Committee 11 SJ Subject:Property tax millage increases, limitation on
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19950411 Committed to Committee 11 SJ
Senate 19950411 Recalled from Committee 06 SF
Senate 19950405 Introduced, read first time, 06 SF
referred to Committee
View additional legislative information at the LPITS web site.
PROPOSING AN AMENDMENT TO ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, BY ADDING SECTION 17 SO AS TO LIMIT PROPERTY TAX MILLAGE INCREASES, INCLUDING A MILLAGE INCREASE TO OFFSET A PRIOR YEAR DEFICIT, TO NO MORE THAN THE PERCENTAGE INCREASE IN THE SOUTHEASTERN CONSUMER PRICE INDEX IN THE LATEST COMPLETED CALENDAR YEAR AND TO PROVIDE FOR EXCEPTIONS TO THE LIMITATION IN THE CASE OF MILLAGE FOR DEBT SERVICE APPROVED BY REFERENDUM, ANY OTHER MILLAGE APPROVED BY REFERENDUM, AND MILLAGE ATTRIBUTABLE TO PAY EXPENSES OF A NATURAL DISASTER OR TO OFFSET REDUCED STATE AID, IF APPROVED BY AT LEAST A TWO-THIRDS VOTE OF THE GOVERNING BODY AFTER NOTICE AND A PUBLIC HEARING.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. It is proposed that Article X of the Constitution of this State be amended by adding:
"Section 17. (a) Except as provided in subsection (b) and not including millage imposed pursuant to referendum as provided in Sections 14(6) and 15(5) of this article, the governing body of any governmental entity authorized by law to impose ad valorem taxes may not increase the millage rate over the previous tax year's millage rate by a percentage greater than the percentage increase, if any, in the consumer price index, southeastern average, in the most recently completed calendar year, as calculated by the Bureau of Labor Statistics of the United States Department of Labor. Millage imposed pursuant to Section 7(b) of this article is subject to this limitation.
(b) The limitation imposed by subsection (a) does not apply to:
(1) millage approved by the qualified electors of the governmental entity in a referendum held for this purpose; and
(2) millage to pay expenses incurred by the governmental entity as a result of a natural disaster or to offset a reduction in state aid to the governmental entity if the millage is approved by at least a two-thirds' vote of the governing body following a public notice and public hearing on the proposed increase."
SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:
"Must Article X of the Constitution of this State be amended by adding Section 17 so as to limit property tax millage increases, including a millage increase to offset a prior year deficit, to no more than the percentage increase in the southeastern consumer price index in the latest completed calendar year and to provide for exceptions to the limitation in the case of millage for debt service approved by referendum, any other millage approved by referendum, and millage attributable to pay expenses of a natural disaster or to offset reduced state aid, if approved by at least a two-thirds vote of the governing body after notice and a public hearing?
Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word `Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word `No'."