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Bill 4973

                    Current Status

Bill Number:                      4973
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20020326
Primary Sponsor:                  Davenport
All Sponsors:                     Davenport
Drafted Document Number:          l:\council\bills\bbm\10963htc02.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Home schooled and private school 
                                  students, property tax refund for parents or 
                                  guardians of


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20020326  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 59-1-480 SO AS TO PROVIDE FOR A REFUND OF SCHOOL TAXES ON REAL AND PERSONAL PROPERTY OF PARENTS OR GUARDIANS OF HOME-SCHOOL STUDENTS OR PRIVATE SCHOOL STUDENTS AND TO PROVIDE THE METHOD OF OBTAINING THE REFUND.

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

SECTION    1.    Article 5, Chapter 1, Title 59 of the 1976 Code is amended by adding:

    "Section 59-1-480.    The parent or guardian of a student in grades K-12 who is home-schooled or who attends a private school is allowed a refund of the school portion of property taxes on the real and personal property paid by the parent or guardian as provided in this section. The refund extends to both the taxes attributable to school operations and debt service for schools. The refund is proportional to the percentage that the number of children of that parent or guardian who are home-schooled or who attend private school is of the total number of children of that parent or guardian enrolled in grades K-12. The refund must be issued quarterly by the county treasurer upon written application by the parent or guardian. The application must contain the social security number of the parent or guardian and the social security number of the home-schooled or privately-schooled child, a copy of the birth certificate of that child, and a copy of the federal income tax return of the parent or guardian that shows the child is a dependent of the applicant for federal and state income tax purposes. Applications must be filed with the county treasurer before the first day of April, July, October, and January. Upon receipt of a timely filed application, the treasurer shall issue a refund to the parent or guardian equal to twenty-five percent of the school taxes paid by the parent or guardian in the preceding twelve months adjusted for the percentage of home-schooled or privately-schooled students as provided in this section. Refunds are payable from funds maintained by the treasurer for the school district in which the applicant resides."

SECTION    2.    This act takes effect December 15, 2002, and first applies for property taxes paid in calendar year 2002.

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