South Carolina General Assembly
113th Session, 1999-2000

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Bill 3028

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

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COMMITTEE REPORT

March 4, 1999

H. 3028

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

S. Printed 3/4/99--H.

Read the first time January 12, 1999.

THE COMMITTEE ON WAYS AND MEANS

To whom was referred a Bill (H. 3028), to amend Section 12-37-220, as amended, Code of Laws of South Carolina, 1976, relating to property tax exemptions, etc., respectfully

REPORT:

That they have duly and carefully considered the same, and recommend that the same do pass with amendment:

Amend the bill, as and if amended, by inserting immediately after the enacting clause:

/ 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." /

Renumber sections to conform.

Amend title to conform.

HENRY E. BROWN, JR., for Committee.

STATEMENT OF ESTIMATED FISCAL IMPACT

REVENUE IMPACT 1/

This bill would have no impact on state revenue. This bill would reduce property tax for local jurisdictions by $4,000,000 in FY 1999-00.

Explanation

Effective July 1, 1999, this bill will exempt one motor vehicle registered by a legally blind person in his or her name as owner or lessor from the 10.5 % personal property tax. The Department of Public Safety does not distinguish those legally blind in issuing license plates for the handicapped. Current vision requirements enable many that are legally blind to obtain a driver's license. More importantly, neither a valid driver's license or minimum age is required for ownership. 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. Accordingly, this bill would reduce local government property tax revenues by $4,000,000 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.

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 ONE PERSONAL MOTOR VEHICLE OWNED OR LEASED BY A PERSON WHO IS LEGALLY BLIND AND TO DEFINE "LEGALLY BLIND".

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:

"( ) 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 2. 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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