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Bill 3028

                    Current Status

Bill Number:                      3028
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990112
Primary Sponsor:                  Littlejohn
All Sponsors:                     Littlejohn, Simrill, Rodgers, Walker, 
                                  McGee, Riser
Drafted Document Number:          l:\council\bills\pt\1111mm99.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Date of Last Amendment:           19990309
Subject:                          Property tax exemptions, one personal 
                                  motor vehicle owned by legally blind person; 
                                  Taxation, Handicapped


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  19990311  Introduced, read first time,           06 SF
                  referred to Committee
House   19990310  Read third time, sent to Senate
House   19990309  Amended, read second time
House   19990304  Committee report: Favorable with       30 HWM
                  amendment
House   19990304  Co-Sponsor added (Rule 5.2) by Rep.            Riser
House   19990126  Co-Sponsor added (Rule 5.2) by Rep.            McGee
House   19990112  Introduced, read first time,           30 HWM
                  referred to Committee
House   19981209  Prefiled, referred to Committee        30 HWM


                             Versions of This Bill
Revised on March 4, 1999 - Word format
Revised on March 9, 1999 - Word format

Indicates Matter Stricken

Indicates New Matter

AMENDED

March 9, 1999

H. 3028

Introduced by Reps. Littlejohn, Simrill, Rodgers, Walker, McGee and Riser

S. Printed 3/9/99--H.

Read the first time January 12, 1999.

REVENUE IMPACT1

This bill would have no impact on state revenue. This bill would reduce property tax for local jurisdictions by $4,005,000 in FY 1999-00. Local governments are expected to adjust their millage to make up for a shortfall of $4,005,000 in FY 1999-00 from these personal property tax exemptions.

Explanation

Effective July 1, 1999, this bill will exempt one motor vehicle registered by a legally blind person as owner or lessor from the 10.5% personal property tax. Based on age distribution profiles of the state blind population, it is estimated that 23,500 vehicles could be registered in the name of someone legally blind in FY 1999-00. The average property tax assessed for a motor vehicle in the state is expected to be $170 in FY 1999-00. Multiplying 23,500 vehicles by $170 per vehicle will yield $4,000,000 in revenue. This personal property tax exemption for blind persons is expected to require local governments to raise millage levels to avoid a shortfall of $4,000,000 in FY 1999-00.

This bill, as amended, includes a new exemption for one motor vehicle owned or leased to a legal guardian of a family member who has been adjudicated incompetent by reason of mental retardation. The Department of Disabilities and Special Needs (DDSN) currently serves over 21,000 persons with mental retardation and related disabilities, autism, head injury and spinal cord injury. Of these, approximately 17,500 live at home with their families. The remaining 3,500 individuals have needs which cannot be met at home and require services provided in community residential settings or in one of four state-operated regional centers. According to DDSN, a very small percentage of mentally retarded clients they serve would have need for a court declaration of incompetence. Usually, judgments are pursued in those rare instances when a person may not be competent to determine "right" from "wrong" in a criminal offense, or incapable of managing medical or financial affairs. The BEA estimates the distribution of those clients adjudicated incompetent to be 1 in 1,000 or less than 30 people statewide. Multiplying 29 vehicles by $170 per vehicle will yield $5,000 in revenue. This property tax exemption for legal guardians of certain mentally retarded persons is expected to require local governments to raise millage levels to avoid a shortfall of $5,000 in FY 1999-00.

Approved By:

William C. Gillespie

Board of Economic Advisors

1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT ONE PERSONAL MOTOR VEHICLE OWNED OR LEASED BY A PERSON WHO IS LEGALLY BLIND AND TO DEFINE "LEGALLY BLIND".

Amend Title To Conform

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-37-220(B)(37) is amended to read:

"(37) one personal motor vehicle owned or leased by a legal guardian of, and used to transport, a minor who is blind or required to use a wheelchair or a family member who has been adjudicated incompetent by reason of mental retardation when the vehicle is used to transport the minor."

SECTION 2. Section 12-37-220(B) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( ) One personal motor vehicle owned or leased by a person who is legally blind. For purposes of this item, a person is legally blind if the person's vision meets the definition provided in Section 43-25-20(1)."

SECTION 3. This act takes effect July 1, 1999, and applies with respect to motor vehicle property tax years beginning after June 30, 1999.

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