South Carolina General Assembly
113th Session, 1999-2000

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Bill 3331

Indicates Matter Stricken
Indicates New Matter

                    Current Status

Bill Number:                      3331
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990121
Primary Sponsor:                  Breeland
All Sponsors:                     Breeland, J. Hines, Whipper, Gourdine, 
                                  Bailey, Inabinett, Clyburn, Scott, Cave, 
                                  Lloyd, M. Hines, Govan, Mack, Maddox, Bales, 
                                  Stuart, Stille, T. Brown, Altman, Hayes, 
                                  Pinckney, J. Brown, Allen
Drafted Document Number:          l:\council\bills\kgh\15172htc99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Property tax exemptions, balance of value 
                                  of dwelling receiving exemption to surviving 
                                  spouse; Homestead exemption


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990121  Introduced, read first time,           30 HWM
                  referred to Committee


                             Versions of This Bill
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE BALANCE OF THE VALUE OF A DWELLING RECEIVING THE HOMESTEAD EXEMPTION AND TO PROVIDE FOR THIS EXEMPTION FOR A SURVIVING SPOUSE.

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

SECTION 1. Section 12-37-220(B) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( ) After all other exemptions are applied, the balance of any value subject to tax of a dwelling place receiving the homestead exemption allowed pursuant to Section 12-37-250. This exemption extends to a surviving spouse if that spouse is eligible to maintain the homestead exemption on the dwelling."

SECTION 2. Upon approval by the Governor, this act applies for property tax years beginning after 1998.

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