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Current Status Bill Number:View additional legislative information at the LPITS web site.510 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19990218 Primary Sponsor:Patterson All Sponsors:Patterson Drafted Document Number:l:\council\bills\kgh\15327htc99.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax exemptions, requirement must receive interest in dwelling of deceased spouse delete; Veterans' History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 19990218 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO DELETE THE REQUIREMENT THAT THE SURVIVING SPOUSE OF A VETERAN ONE HUNDRED PERCENT PERMANENTLY AND TOTALLY DISABLED FOR A SERVICE-CONNECTED DISABILITY OR THE SURVIVING SPOUSE OF A PARAPLEGIC OR HEMIPLEGIC MUST RECEIVE BY DEVISE THE INTEREST IN THE DWELLING OF THE DECEASED SPOUSE IN ORDER TO MAINTAIN THE EXEMPTION AND TO MAKE THIS CHANGE EFFECTIVE FOR PROPERTY TAX YEARS BEGINNING AFTER 1997.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(1) of the 1976 Code, as last amended by Act 272 of 1996, is further amended to read:
"(1) 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 a spouse, by any veteran who is one hundred percent permanently and totally disabled from a service-connected disability, if the veteran files a certificate signed by the county service officer of the total and permanent disability with the State Department of Revenue. The exemption is allowed the surviving spouse of the veteran and is also allowed to the surviving spouse of a serviceman or law enforcement officer as defined in Section 23-6-400(D)(1) killed in action in the line of duty who owned the lot and dwelling house in fee or for life, or jointly with his spouse, so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the a fee or a life estate in the dwelling. A surviving spouse who disposes of the exempt dwelling and acquires another residence in this State for use as a dwelling house with a value no greater than one and one-half times the fair market value of the exempt dwelling may apply for and receive the exemption on the newly acquired dwelling, but no subsequent dwelling of a surviving spouse is eligible for exemption under this item. The spouse shall inform the Department of Revenue of the change in address of the dwelling. The dwelling house is defined as a person's legal residence."
SECTION 2. Section 12-37-220(B)(2) of the 1976 Code, as last amended by Act 107 of 1997, 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 in trust for his or her benefit, is exempt from all property taxation provided the person furnishes satisfactory proof of his disability to the State Department of Revenue. 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 a 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 3. Upon approval by the Governor, this act applies for property tax years beginning after 1997.
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