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Bill 20

                    Current Status

Bill Number:                      20
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20010110
Primary Sponsor:                  Wilson
All Sponsors:                     Wilson, Mescher, Elliott, Reese, Branton
Drafted Document Number:          l:\council\bills\swb\5082djc01.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Aging, certain personal property of when 
                                  tax paid for five preceding years on; 
                                  exemption provided for; Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20010110  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 EXEMPT A BOAT, BOAT MOTOR, OR PRIVATE PASSENGER MOTOR VEHICLE OWNED BY AN INDIVIDUAL SIXTY-FIVE YEARS OF AGE OR OLDER WHO HAS PAID PROPERTY TAXES ON SUCH AN ITEM OF PERSONAL PROPERTY FOR AT LEAST THE FIVE PRECEDING PROPERTY TAX YEARS AND TO EXEMPT THE OWNER-OCCUPIED RESIDENCE OF AN INDIVIDUAL SIXTY-FIVE YEARS OF AGE OR OLDER WHO HAS PAID PROPERTY TAXES ON A PERSONAL RESIDENCE FOR AT LEAST THE FIVE PRECEDING PROPERTY TAX YEARS.

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

SECTION 1. Section 12-37-220(B) of the 1976 Code, as last amended by Act 387 of 2000, is further amended by adding an appropriately numbered item at the end to read:

"( )(a) A boat, boat motor, or private passenger motor vehicle as defined in Section 56-3-630 owned by an individual sixty-five years of age or older for personal use who has owned and paid property taxes on such an item of property for at least the five preceding tax years.

(b) The owner-occupied residence of an individual sixty-five years of age or older who has owned and paid property taxes on a personal residence for at least the five preceding property tax years."

SECTION 2. Upon approval by the Governor, this act is effective for property tax years beginning after 2000.

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