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S. 337
STATUS INFORMATION
General Bill
Sponsors: Senators Lourie, Fair, Scott, Reese, Ford, Malloy, Verdin, Hutto, Elliott, Sheheen, Patterson, Moore, Short, Leventis, Anderson, Vaughn, Williams, McGill, Mescher, Peeler, Setzler, Courson, Drummond, Gregory, Jackson, Matthews, Thomas, Hayes, McConnell, Richardson, Knotts and Hawkins
Document Path: l:\council\bills\nbd\11163ac07.doc
Introduced in the Senate on January 24, 2007
Currently residing in the Senate Committee on Finance
Summary: Property tax exemptions for veterans
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 1/24/2007 Senate Introduced and read first time SJ-14 1/24/2007 Senate Referred to Committee on Finance SJ-14
View the latest legislative information at the LPITS web site
VERSIONS OF THIS 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 MOTOR VEHICLE AND DWELLING HOME PROPERTY TAX EXEMPTIONS MUST BE EXTENDED TO THE SURVIVING SPOUSE OF CERTAIN VETERANS IF THE SURVIVING SPOUSE ESTABLISHES RESIDENCY IN THIS STATE SUBSEQUENT TO THE DEATH OF THE VETERAN AND BUT FOR RESIDENCY REQUIREMENTS, THE VETERAN COULD HAVE QUALIFIED FOR THE EXEMPTION AND TO PROVIDE THAT WHEN A PROPERTY TAX EXEMPTION IS PROVIDED TO A VETERAN WHO WAS A PRISONER OF WAR, THE COUNTY OFFICE OF VETERANS AFFAIRS SHALL CERTIFY THAT THE VETERAN WAS A PRISONER OF WAR.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B) of the 1976 Code, as last amended by Act 389 of 2006, is further 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(B)(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 12-37-220(B)(43) of the 1976 Code, as added by Act 18 of 2001, 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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