South Carolina General Assembly
117th Session, 2007-2008

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A184, R203, S652

STATUS INFORMATION

General Bill
Sponsors: Senators Lourie, Alexander, Anderson, Bryant, Campsen, Cleary, Courson, Cromer, Drummond, Elliott, Fair, Ford, Gregory, Grooms, Hawkins, Hayes, Hutto, Jackson, Knotts, Land, Leatherman, Leventis, Malloy, Martin, Matthews, McConnell, McGill, Mescher, Moore, O'Dell, Patterson, Peeler, Pinckney, Rankin, Reese, Ritchie, Ryberg, Scott, Setzler, Sheheen, Short, Thomas, Vaughn, Verdin and Williams
Document Path: l:\council\bills\bbm\9917htc07.doc

Introduced in the Senate on April 5, 2007
Introduced in the House on June 5, 2007
Passed by the General Assembly on March 26, 2008
Governor's Action: March 31, 2008, Signed

Summary: Homestead property tax exemption

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
    4/5/2007  Senate  Introduced and read first time SJ-7
    4/5/2007  Senate  Referred to Committee on Finance SJ-7
   5/30/2007  Senate  Committee report: Favorable Finance SJ-8
   5/31/2007  Senate  Read second time SJ-23
    6/5/2007  Senate  Read third time and sent to House SJ-36
    6/5/2007  House   Introduced and read first time HJ-80
    6/5/2007  House   Referred to Committee on Ways and Means HJ-80
   3/11/2008  House   Committee report: Favorable Ways and Means HJ-79
   3/13/2008  House   Debate adjourned until Tuesday, March 25, 2008 HJ-28
   3/25/2008  House   Read second time HJ-40
   3/26/2008  House   Read third time and enrolled HJ-26
   3/27/2008          Ratified R 203
   3/31/2008          Signed By Governor
    4/2/2008          Copies available
    4/2/2008          Effective date See Act for Effective Date
    4/7/2008          Act No. 184

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

4/5/2007
5/30/2007
3/11/2008


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

(A184, R203, S652)

AN ACT TO AMEND SECTION 12-37-250, AS AMENDED, RELATING TO THE HOMESTEAD PROPERTY TAX EXEMPTION FOR PERSONS WHO HAVE ATTAINED AGE SIXTY-FIVE, OR WHO ARE PERMANENTLY AND TOTALLY DISABLED, OR WHO ARE LEGALLY BLIND, SO AS TO ALLOW THE APPLICATION FOR THE EXEMPTION TO BE MADE BY MAIL OR BY INTERNET AND PROVIDE THE CIRCUMSTANCES WHEN MAIL OR INTERNET APPLICATIONS MAY BE PROCESSED.

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

Exemption application

SECTION    1.    Section 12-37-250(A)(4) of the 1976 Code, as last amended by Act 386 of 2006, is further amended to read:

"(4)(a)    The application for the exemption must be made to the auditor of the county and to the governing body of the municipality in which the dwelling place is located upon forms provided by the county and municipality and approved by the department. A failure to apply constitutes a waiver of the exemption for that year. The auditor, as directed by the department, shall notify the municipality of all applications for a homestead exemption within the municipality and the information necessary to calculate the amount of the exemption.

(b)    The application required may be:

(i)     made in person at the auditor's office;

(ii)    by mail, when accompanied by a copy of documentation of age, or disability, or legal blindness; or

(iii)    by internet in those instances where the auditor has access to official records documenting the appropriate eligibility standard.

The department shall assist auditors with compliance with the provisions of this subitem and by means of the approval required pursuant to subitem (a) of this item ensure uniform application procedures."

Time effective

SECTION    2.    This act takes effect upon approval by the Governor and applies for homestead exemption applications filed after 2007.

Ratified the 27th day of March, 2008.

Approved the 31st day of March, 2008.

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