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AMENDED--NOT PRINTED IN THE HOUSE
Amt. No. 1 (Doc. Name Council\BBM\Amend\9474HTC00.doc)
Amt. No. 2 (Doc. Name Council\BBM\Amend\9475HTC00.doc)
April 5, 2000
H. 4852
Introduced by Reps. Neilson, Frye, Gamble, J. Hines, M. Hines, Hosey, Howard, Kelley, Lucas, Scott, Stuart and W. McLeod
S. Printed 3/30/00--H.
Read the first time March 30, 2000.
TO AMEND SECTION 12-37-250, AS AMENDED, CODE OF LAWS OF 1976, RELATING TO THE ANNUAL HOMESTEAD EXEMPTION FOR TAXPAYERS SIXTY-FIVE AND OVER OR THOSE WHO ARE TOTALLY AND PERMANENTLY DISABLED OR LEGALLY BLIND, SO AS TO PROVIDE THAT THE DOLLAR AMOUNT OF THE HOMESTEAD EXEMPTION SHALL BE ADJUSTED ANNUALLY BEGINNING IN 2000 BY THE COMPTROLLER GENERAL TO REFLECT ANY PERCENTAGE INCREASE IN THE PRIOR YEAR'S CONSUMER PRICE INDEX FOR THE SOUTHEAST REGION AS PUBLISHED BY THE UNITED STATES DEPARTMENT OF LABOR.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-250 of the 1976 Code, as last amended by Act 107 of 1997, is further amended by adding a new paragraph at the end:
"The dollar amount of the homestead exemption provided for herein shall be adjusted annually beginning in 2000 by the Comptroller General to reflect any percentage increase in the prior year's consumer price index for the southeast region as published by the United States Department of Labor."
SECTION 2. A. Section 12-37-220(B) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) Any otherwise nonexempt assessed value of a homestead receiving both the exemptions allowed pursuant to Sections 12-37-250 and 12-37-251 if the household income of the taxpayer eligible for the exemption allowed by Section 12-37-250 is less than two hundred percent of the federal poverty level. The Comptroller General shall design and provide a form which must be filed by the taxpayer with the county auditor before the first penalty date for taxes to claim this additional exemption for the property tax year. Taxpayers must reapply annually for this exemption. The form must require the taxpayer to certify eligibility under penalty of perjury."
B. This section is effective for property tax years beginning after 1999.
SECTION 3. A. The first paragraph of Section 12-37-250 of the 1976 Code, as last amended by Act 530 of 1990, is further amended to read:
"The first twenty thousand dollars of the fair market value of the dwelling place of a person is exempt from county, municipal, school, and special assessment real estate property taxes when the person:
(1) has been a resident of this State for at least one year and has reached the age of sixty-five years on or before as of December thirty-first, the person has been classified as totally and permanently disabled by a state or federal agency having the function of classifying persons, or the person is legally blind as defined in Section 43-25-20, preceding the tax year in which the exemption is claimed;
(2) has attained the age of sixty-five years or has been classified as totally and permanently disabled, or legally blind before or during the tax year for which the exemption is claimed; and
(3) holds complete fee simple title or a life estate to the dwelling place.
For purposes of the disabilities giving rise to this exemption, a person is totally and permanently disabled when so classified by a state or federal agency charged by law with making such classifications and a person is legally blind when his vision falls within the definition of legal blindness provided in Section 43-25-20(1). A person claiming to be totally and permanently disabled, but who has not been classified by one of the agencies, may apply to the State Agency of Vocational Rehabilitation. The agency shall make an evaluation of the person using its own standards. The exemption includes the dwelling place when jointly owned in complete fee simple or life estate by husband and wife, and either has reached sixty-five years of age, or is totally and permanently disabled, or legally blind under this section, before January first of the tax year in which the exemption is claimed, and either has been a resident of the State for one year. The exemption must not be granted for the tax year in which it is claimed unless the person or his agent makes written application for the exemption before July sixteenth of that tax year. If the person or his agent makes written application for the exemption after July fifteenth, the exemption must not be granted except for the succeeding tax year for a person qualifying under this section when the application is made. However, if application is made after July fifteenth of that tax year but before the first penalty date on property taxes for that tax year by a person qualifying under this section when the application is made, the taxes due for that tax year must be reduced to reflect the exemption provided in this section. The application for the exemption must be made to the auditor of the county and to the governing body of the municipality in which the dwelling place is located upon forms provided by the county and municipality and approved by the Comptroller General, and a failure to apply constitutes a waiver of the exemption for that year. Beginning with tax year 1979 The auditor, as directed by the Comptroller General, shall notify the municipality of all applications for a homestead exemption within the municipality and the information necessary to calculate the amount of the exemption. 'Dwelling place' means the permanent home and legal residence of the applicant."
B. This section applies for property tax years beginning after 1999.
SECTION 4. This act takes effect upon approval by the Governor.
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