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S. 1235
STATUS INFORMATION
General Bill
Sponsors: Senator Land
Document Path: l:\s-resmin\drafting\jcl\014blin.tcm.jcl.docx
Introduced in the Senate on March 2, 2010
Currently residing in the Senate Committee on Finance
Summary: Property tax exemptions
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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3/2/2010 Senate Introduced and read first time SJ-12
3/2/2010 Senate Referred to Committee on Finance SJ-12
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-37-220 OF THE 1976 CODE, RELATING TO GENERAL EXEMPTIONS FROM TAXES, TO ADD TOTALLY BLIND PEOPLE TO THOSE QUALIFYING FOR PROPERTY TAX EXEMPTION FOR THEIR DWELLING HOUSE, AND TO ADD TOTALLY BLIND PEOPLE TO THOSE QUALIFYING FOR PROPERTY TAX EXEMPTION FOR TWO PERSONAL MOTOR VEHICLES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(2)(a) of the 1976 Code is amended to read:
"(2)(a) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with a spouse, by a paraplegic or hemiplegic person, or totally blind person, is exempt from all property taxation provided the person furnishes satisfactory proof of his disability to the Department of Revenue. The exemption is allowed to the surviving spouse of the person so long as the spouse does not remarry, resides in the dwelling, and obtains the fee or a life estate in the dwelling. To qualify for the exemption, the dwelling house must be the domicile of the person who qualifies for the exemption. For purposes of this item, a hemiplegic person is a person who has paralysis of one lateral half of the body resulting from injury to the motor centers of the brain. For the purposes of this exemption, 'paraplegic' or 'hemiplegic' includes a person with Parkinson's Disease, Multiple Sclerosis, or Amyotrophic Lateral Sclerosis, which has caused the same ambulatory difficulties as a person with paraparesis or hemiparesis. A doctor's statement is required stating that the person's disease has caused these same ambulatory difficulties. A surviving spouse of a person receiving the exemption under this subsection is not allowed the exemption."
SECTION 2. Section 12-37-220(B)(27) of the 1976 Code is amended to read:
"(27) Two personal motor vehicles, owned or leased either solely or jointly by persons required to use wheelchairs or who are totally blind, who qualify for special license tags under the provisions of Section 56-3-1910."
SECTION 3. This act takes effect upon approval by the Governor.
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