South Carolina General Assembly
116th Session, 2005-2006

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H. 4354

STATUS INFORMATION

General Bill
Sponsors: Reps. Ballentine, Littlejohn, Altman, Cobb-Hunter, Clyburn, Vick, Clark and R. Brown
Document Path: l:\council\bills\bbm\9064htc06.doc

Introduced in the House on January 10, 2006
Currently residing in the House Committee on Ways and Means

Summary: Property tax exemptions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   12/7/2005  House   Prefiled
   12/7/2005  House   Referred to Committee on Ways and Means
   1/10/2006  House   Introduced and read first time HJ-42
   1/10/2006  House   Referred to Committee on Ways and Means HJ-42
   1/12/2006  House   Member(s) request name added as sponsor: R.Brown

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/7/2005

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

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 PROVIDE THAT IN THE CASE OF THE SURVIVING SPOUSE OF A VETERAN WHO WAS PERMANENTLY AND TOTALLY DISABLED AS A RESULT OF A SERVICE-CONNECTED DISABILITY AND RECEIVED AN EXEMPTION FOR HIS HOUSE ON ACCOUNT OF THAT DISABILITY, THE HOUSE REMAINS EXEMPT FOR SO LONG AS THE SURVIVING SPOUSE OCCUPIES THE HOUSE RENT-FREE AND REMAINS UNMARRIED REGARDLESS OF THE OWNERSHIP OF THE HOUSE.

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

SECTION    1.    Section 12-37-220(B)(1)(b) of the 1976 Code, as last amended by Act 224 of 2004, is further amended to read:

"(b)    The house owned by a qualified surviving spouse acquired from the deceased spouse and a house subsequently acquired by an eligible surviving spouse. This exemption, in the case of a house that was owned by a deceased eligible owner described in (e)(i)(A) of this section and exempt pursuant to this item, extends to that house, regardless of its ownership, for so long as the eligible owner's surviving spouse occupies the home rent-free and remains unmarried. The qualified surviving spouse shall inform the Department of Revenue of the address of a subsequent house."

SECTION    2.    This act takes effect upon approval by the Governor and applies for property tax years beginning after 2005.

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