South Carolina General Assembly
123rd Session, 2019-2020

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Indicates New Matter

H. 3112

STATUS INFORMATION

General Bill
Sponsors: Rep. Caskey
Document Path: l:\council\bills\nbd\11006dg19.docx

Introduced in the House on January 8, 2019
Currently residing in the House Committee on Ways and Means

Summary: Not yet available

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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  12/18/2018  House   Prefiled
  12/18/2018  House   Referred to Committee on Ways and Means
    1/8/2019  House   Introduced and read first time (House Journal-page 92)
    1/8/2019  House   Referred to Committee on Ways and Means 
                        (House Journal-page 92)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/18/2018

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM AD VALOREM TAXES, SO AS TO PROVIDE THAT THE QUALIFIED SURVIVING SPOUSE EXEMPTION FOR A SUBSEQUENTLY ACQUIRED HOUSE APPLIES TO THE SURVIVING SPOUSE REGARDLESS OF THE LOCATION OF THE ORIGINAL HOUSE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-37-220(B)(1)(b) of the 1976 Code is amended to read:

"(b)    the house owned by a qualified surviving spouse acquired from the deceased spouse and a house subsequently acquired by an eligible surviving spouse. The exemption allowed by this subitem to a qualified surviving spouse for the subsequently acquired house applies regardless of the location of the original house so long as the surviving spouse remains otherwise qualified. The qualified surviving spouse shall inform the Department of Revenue of the address of a subsequent house;"

SECTION    2.    This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2018.

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This web page was last updated on January 9, 2019 at 9:50 AM