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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 TWO PRIVATE PASSENGER VEHICLES OWNED OR LEASED BY A MEMBER OF THE ARMED FORCES FOR THE TIME PERIOD IN WHICH THE PERSON IS DEPLOYED TO A COMBAT ZONE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(3) of the 1976 Code is amended to read:
"(3)(a) Two private passenger vehicles owned or leased by any disabled veteran designated by the veteran for which special license tags have been issued by the Department of Motor Vehicles under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the veteran has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed with the Department of Motor Vehicles.
(b) Two private passenger vehicles owned or leased by a member of the Armed Forces of the United States, upon presentation of a copy of deployment orders to a combat zone. This exemption applies for the time that the person is deployed to a combat zone. A person who qualifies for this exemption for any part of the property tax year of the vehicle is entitled to the exemption for the entire year."
SECTION 2. This act takes effect upon approval by the Governor and applies for property tax years beginning after 2010.
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