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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
(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.
This web page was last updated on Monday, October 10, 2011 at 1:29 P.M.