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Indicates Matter Stricken
Indicates New Matter
Indicates Matter Stricken
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.
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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