South Carolina General Assembly
116th Session, 2005-2006

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S. 473

STATUS INFORMATION

General Bill
Sponsors: Senators Lourie, J. Verne Smith, Short, Bryant, Reese, Rankin, Ford, Matthews, Verdin, Malloy, Leventis, Pinckney, O'Dell, Setzler, Cleary, Jackson, Anderson, Mescher, Hutto, Sheheen, McGill, Alexander, Thomas, Ryberg, Patterson, Leatherman, Elliott, Land, Hayes and Knotts
Document Path: l:\council\bills\nbd\11226ac05.doc
Companion/Similar bill(s): 4777

Introduced in the Senate on February 10, 2005
Introduced in the House on May 24, 2005
Last Amended on May 18, 2005
Currently residing in the House Committee on Ways and Means

Summary: Property tax exemptions for veterans

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   2/10/2005  Senate  Introduced and read first time
   2/10/2005  Senate  Referred to Committee on Finance
   5/17/2005  Senate  Committee report: Favorable with amendment Finance
   5/18/2005          Scrivener's error corrected
   5/18/2005  Senate  Amended SJ-47
   5/18/2005  Senate  Read second time SJ-47
   5/19/2005  Senate  Read third time and sent to House SJ-46
   5/24/2005  House   Introduced and read first time HJ-9
   5/24/2005  House   Referred to Committee on Ways and Means HJ-10

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

2/10/2005
5/17/2005
5/18/2005
5/18/2005-A

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

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Indicates New Matter

COMMITTEE AMENDMENT ADOPTED

May 18, 2005

S. 473

Introduced by Senators Lourie, J. Verne Smith, Short, Bryant, Reese, Rankin, Ford, Matthews, Verdin, Malloy, Leventis, Pinckney, O'Dell, Setzler, Cleary, Jackson, Anderson, Mescher, Hutto, Sheheen, McGill, Alexander, Thomas, Ryberg, Patterson, Leatherman, Elliott, Land and Hayes

S. Printed 5/18/05--S.

Read the first time February 10, 2005.

            

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 CERTAIN PROPERTY TAX EXEMPTIONS PROVIDED TO VETERANS MUST BE EXTENDED TO A VETERAN'S SURVIVING SPOUSE WHO ESTABLISHES RESIDENCY IN THIS STATE SUBSEQUENT TO THE DEATH OF THE VETERAN, IF THE VETERAN, BUT FOR RESIDENCY REQUIREMENTS, COULD HAVE QUALIFIED FOR THE EXEMPTION.

Amend Title To Conform

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

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

"( )    the exemptions provided for in items (3), (29), and (43) must be extended to a veteran's surviving spouse, who has not remarried and who establishes residency in this State subsequent to the death of the veteran, if the veteran, but for residency requirements, could have qualified for the exemption."

SECTION    2.    Section 12-37-220(29) of the 1976 Code is amended to read:

"(29)    Two private passenger vehicles or trucks, not exceeding three-quarter ton, owned or leased by and licensed and registered in the name of any member or former member of the armed forces who was a prisoner of war (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict, as certified by the county office of Veterans Affairs, and who is a legal resident of this State. This exemption also extends to the surviving spouse of a qualified former POW for the lifetime or until the remarriage of the surviving spouse."

SECTION    3.    Section 12-37-2204(43) of the 1976 Code is amended to read:

"(43)    The dwelling home and a lot not to exceed one acre of land owned in fee or for life or jointly with a spouse by a resident of this State who is a recipient of the Medal of Honor or who was a prisoner of war in World War I, World War II, the Korean Conflict, or the Vietnam Conflict, as certified by the county office of Veterans Affairs. The exemption is allowed to the surviving spouse under the same terms and conditions governing the exemption for surviving spouses pursuant to item (1) of this subsection. A person applying for this exemption must provide the evidence of eligibility the department requires."

SECTION    4.    This act takes effect upon approval by the Governor.

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