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COMMITTEE REPORT
March 11, 2008
S. 652
Introduced by 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
S. Printed 3/11/08--H.
Read the first time June 5, 2007.
To whom was referred a Bill (S. 652) 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, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
DANIEL T. COOPER for Committee.
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:
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."
SECTION 2. This act takes effect upon approval by the Governor and applies for homestead exemption applications filed after 2007.
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