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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT FROM PROPERTY TAX THE DWELLING OF THE OTHERWISE ELIGIBLE SURVIVING SPOUSE OF A PERSON, WHO BUT FOR THE RESIDENCY REQUIREMENTS, WOULD HAVE BEEN ELIGIBLE FOR THE DWELLING EXEMPTION ALLOWED CERTAIN DISABLED VETERANS, LAW ENFORCEMENT OFFICERS, FIREFIGHTERS, AND ALLOWED THE SURVIVING SPOUSE OF SUCH PERSON WHO DIED IN THE LINE OF DUTY, AND ALLOWED PARAPLEGICS AND HEMIPLEGICS.
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 amended by Act 389 of 2006, is further amended by adding an appropriately numbered item at the end to read:
"( ) the exemptions provided pursuant to items (1), (2), and (43) of this subsection extend to an otherwise eligible surviving spouse, who has not remarried and who establishes residency in this State after the death of a spouse who, but for the residency requirements, could have qualified for an exemption allowed pursuant to items (1), (2), or (43) of this subsection."
SECTION 2. This act takes effect upon approval by the Governor and applies for property tax years beginning after 2006.
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