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S. 529
STATUS INFORMATION
General Bill
Sponsors: Senator Land
Document Path: l:\council\bills\bbm\10036htc11.docx
Introduced in the Senate on February 9, 2011
Currently residing in the Senate Committee on Finance
Summary: Property tax exemptions for blind persons
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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2/9/2011 Senate Introduced and read first time (Senate Journal-page 6)
2/9/2011 Senate Referred to Committee on Finance (Senate Journal-page 6)
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXTEND TO A COMPLETELY BLIND PERSON THE DWELLING HOUSE EXEMPTION ALLOWED A PARAPLEGIC OR HEMIPLEGIC PERSON AND TO EXTEND TO A COMPLETELY BLIND PERSON THE MOTOR VEHICLE EXEMPTION ALLOWED A PERSON REQUIRED TO USE A WHEELCHAIR.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(2)(a), as last amended by Act 175 of 2010, is further amended to read:
"(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, or completely 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."
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 completely blind, who qualify for special license tags under plates pursuant to the provisions of Section 56-3-1910."
SECTION 3. This act takes effect upon approval by the Governor.
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