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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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