South Carolina General Assembly
117th Session, 2007-2008

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H. 3210

STATUS INFORMATION

General Bill
Sponsors: Reps. Sandifer and Whitmire
Document Path: l:\council\bills\ms\7086ssp07.doc
Companion/Similar bill(s): 276

Introduced in the House on January 10, 2007
Last Amended on February 7, 2007
Currently residing in the House Committee on Ways and Means

Summary: Oconee County homestead property tax exemption

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/10/2007  House   Introduced and read first time HJ-6
   1/10/2007  House   Referred to Oconee Delegation HJ-6
   1/30/2007  House   Delegation report: Favorable Oconee Delegation HJ-3
    2/1/2007  House   Debate adjourned until Wednesday, February 7, 2007 HJ-16
    2/7/2007  House   Amended HJ-20
    2/7/2007  House   Committed to Committee on Ways and Means HJ-22

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

1/10/2007
1/30/2007
2/7/2007

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

AMENDED--NOT PRINTED IN THE HOUSE

Amt. No. 1 (Doc. Path council\ms\7152ssp07)

February 7, 2007

H. 3210

Introduced by Reps. Sandifer and Whitmire

L. Printed 1/30/07--H.

Read the first time January 10, 2007.

            

A BILL

TO AUTHORIZE THE GOVERNING BODY OF OCONEE COUNTY TO PROVIDE FOR A HOMESTEAD PROPERTY TAX EXEMPTION SUFFICIENT TO EQUAL ONE HUNDRED THOUSAND DOLLARS, INCLUDING THE STATEWIDE HOMESTEAD PROPERTY TAX EXEMPTION AMOUNT, OF THE FAIR MARKET VALUE OF THE DWELLING PLACE OF A PERSON WHO HAS BEEN A RESIDENT OF THIS STATE FOR AT LEAST ONE YEAR AND HAS REACHED THE AGE OF SIXTY-FIVE, A PERSON WHO IS CLASSIFIED AS TOTALLY AND PERMANENTLY DISABLED, OR A PERSON WHO IS LEGALLY BLIND, AND TO MAKE THE ELIGIBILITY REQUIREMENTS OF THE STATEWIDE HOMESTEAD EXEMPTION APPLY MUTATIS MUTANDIS TO THE PROPERTY TAX EXEMPTION ADOPTED BY THE GOVERNING BODY.

Amend Title To Conform

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

SECTION    1.    Article 3, Chapter 37, Title 12 of the 1976 Code is amended by adding:

"Section 12-37-253.    (A)    The governing body of a county may, by ordinance, adopt a homestead property tax exemption sufficient to equal one hundred thousand dollars, including the exemption amount allowed pursuant to Section 12-37-250 of the 1976 Code, of the fair market value of the dwelling place of a person who:

(1)    has been a resident of the State for at least one year and has reached the age of sixty-five years on or before December thirty-first;

(2)    is classified as totally and permanently disabled by a state or federal agency having the function of classifying persons; or

(3)    is legally blind as defined in Section 43-25-20 of the 1976 Code.

(B)    The exemption allowed in subsection (A) is equal to one hundred thousand dollars less the exemption amount allowed pursuant to Section 12-37-250 of the 1976 Code and applies for the same taxes as the exemption allowed pursuant to Section 12-37-250. The governing body of a county shall not provide a homestead property tax exemption that exceeds a total of one hundred thousand dollars of the fair market value of a person's dwelling place when adding the exemption allowed pursuant to Section 12-37-250.

(C)    If a governing body adopts a property tax exemption pursuant to this act, all requirements applicable to property receiving the exemption allowed pursuant to Section 12-37-250 of the 1976 Code apply for the exemption allowed pursuant to this act. The exemption first applies in the property tax year beginning after the enactment of the ordinance."

SECTION    2.    This act takes effect upon approval of the Governor.

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