Bill 3008

                    Current Status

Bill Number:                       3008
Type of Legislation:               General Bill GB
Introducing Body:                  House
Introduced Date:                   19970114
Primary Sponsor:                   Littlejohn 
All Sponsors:                      Littlejohn, Stille, Baxley,
                                   Simrill, Bailey, Walker, Altman,
                                   Whatley, Inabinett, Wilder,
                                   J. Hines, Moody-Lawrence and
                                   Haskins
Drafted Document Number:           JIC\5022HTC.97
Residing Body:                     House
Current Committee:                 Ways and Means Committee 30
                                   HWM
Subject:                           Property tax exemption,
                                   dwelling of person blind and
                                   disabled

Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________
House   19970114  Introduced, read first time,             30 HWM
                  referred to Committee
House   19961211  Prefiled, referred to Committee          30 HWM

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAXES, SO AS TO INCLUDE IN THOSE EXEMPT FROM TAXES ON A DWELLING A PERSON WHO IS BLIND AND PERMANENTLY AND TOTALLY DISABLED.

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 a person resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with his the person or her the person's spouse, by a paraplegic or hemiplegic person or a person who is blind and permanently and totally disabled, is exempt from all property taxation provided the person furnishes satisfactory proof of his the 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 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. This act takes effect upon approval by the Governor and applies to taxable years after 1996.