South Carolina General Assembly
115th Session, 2003-2004

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Bill 91


Indicates Matter Stricken
Indicates New Matter


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

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION, 1895, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT OWNER-OCCUPIED RESIDENTIAL PROPERTY AND MOTOR VEHICLES FROM PROPERTY TAX WITH THE REVENUE NOT COLLECTED THEREBY REPLACED BY A COUNTY SALES AND USE TAX IMPOSED AS THE GENERAL ASSEMBLY SHALL PROVIDE BY LAW AND TO PROVIDE THAT PROPERTY TAX MILLAGE RATES APPLICABLE IN THE COUNTY MAY NOT EXCEED THE MILLAGE RATE APPLICABLE FOR THE YEAR OF IMPLEMENTATION OF THE EXEMPTIONS ALLOWED BY THIS AMENDMENT.

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

SECTION    1.    It is proposed that Section 3, Article X of the Constitution of this State be amended by adding a new paragraph at the end to read:

"In addition to the exemptions provided and authorized in this section, owner-occupied residential property and motor vehicles are exempt from property tax with the revenue not collected thereby replaced by a county sales and use tax imposed in the manner that the General Assembly provides by law. After implementation of the exemptions allowed by this paragraph, property tax millage imposed by property taxing jurisdictions in the county must not exceed the millage imposed in the year of implementation of these exemptions."

SECTION    2.    The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:

"Must Section 3, Article X of the Constitution of this State, relating to property tax exemptions, be amended so as to exempt owner-occupied residential property and motor vehicles from property tax with the revenue not collected thereby replaced by a county sales and use tax imposed as the General Assembly shall provide by law and to provide that property tax millage rates applicable in the county must not exceed the millage rate applicable for the year of implementation of the exemptions allowed by this amendment?

Yes    []

No    []

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word 'Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word 'No'."

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