South Carolina General Assembly
123rd Session, 2019-2020

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Indicates Matter Stricken
Indicates New Matter

R5, H3630

STATUS INFORMATION

Joint Resolution
Sponsors: Reps. Stavrinakis, McCoy, Collins, W. Newton, Mace, Clary, Brown, Gilliard, King, Mack, Erickson, Bradley, McDaniel, Moore, Simmons, Funderburk and Norrell
Document Path: l:\council\bills\rt\17546dg19.docx

Introduced in the House on January 16, 2019
Introduced in the Senate on January 22, 2019
Last Amended on February 7, 2019
Passed by the General Assembly on February 14, 2019
Governor's Action: February 21, 2019, Signed

Summary: Not yet available

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/16/2019  House   Introduced and read first time (House Journal-page 29)
   1/16/2019  House   Referred to Committee on Ways and Means 
                        (House Journal-page 29)
   1/16/2019  House   Recalled from Committee on Ways and Means 
                        (House Journal-page 49)
   1/17/2019  House   Member(s) request name added as sponsor: Clary, Brown, 
                        Gilliard, King, Mack, Erickson, Bradley, McDaniel, 
                        Moore, Simmons, Funderburk, Norrell
   1/17/2019  House   Read second time (House Journal-page 19)
   1/17/2019  House   Roll call Yeas-109  Nays-0 (House Journal-page 19)
   1/17/2019  House   Unanimous consent for third reading on next legislative 
                        day (House Journal-page 21)
   1/18/2019  House   Read third time and sent to Senate (House Journal-page 2)
   1/22/2019  Senate  Introduced and read first time (Senate Journal-page 13)
   1/22/2019  Senate  Referred to Committee on Finance (Senate Journal-page 13)
    2/5/2019  Senate  Recalled from Committee on Finance 
                        (Senate Journal-page 3)
    2/7/2019  Senate  Amended (Senate Journal-page 16)
    2/7/2019  Senate  Read second time (Senate Journal-page 16)
    2/7/2019  Senate  Roll call Ayes-40  Nays-0 (Senate Journal-page 16)
   2/12/2019  Senate  Read third time and returned to House with amendments 
                        (Senate Journal-page 175)
   2/14/2019  House   Concurred in Senate amendment and enrolled 
                        (House Journal-page 36)
   2/14/2019  House   Roll call Yeas-110  Nays-0 (House Journal-page 36)
   2/20/2019          Ratified R  5
   2/21/2019          Signed By Governor
   2/28/2019          Effective date  02/21/19

View the latest legislative information at the website

VERSIONS OF THIS BILL

1/16/2019
1/16/2019-A
2/5/2019
2/7/2019

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

NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.

(R5, H3630)

A JOINT RESOLUTION TO DELAY THE PROPERTY TAX PENALTY SCHEDULE BY THREE MONTHS ON REAL PROPERTY OWNED BY CERTAIN INDIVIDUALS AFFECTED BY THE SHUTDOWN OF THE FEDERAL GOVERNMENT.

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

Delay of Property Tax Penalty Schedule

SECTION    1.    (A)    For property tax year 2018 for which property taxes are due on January 15, 2019, the penalty schedule for unpaid property taxes and assessments set forth in Section 12-45-180, including the commencement of a tax execution, must be delayed by three months in each portion of the schedule.

(B)(1)    This section only applies if the owner of the real property is employed by the federal government and did not receive his federal salary on the normal schedule during the shutdown that began on December 22, 2018. This section also applies if the owner of the real property contracts with the federal government and the federal shutdown has caused him to lose at least fifty percent of his income during the shutdown, as determined by the county treasurer.

(2)    The burden of proof of eligibility for the delay is on the taxpayer. The taxpayer must provide the county treasurer with whatever proof the treasurer determines necessary to determine eligibility.

(C)    Nothing in this section may be construed to mean that real property taxes and assessments are not still due on or before January 15, 2019, or thirty days after the mailing of tax notices, whichever occurs later. Also, nothing in this section may be construed to affect the procedure for appealing real property taxes and assessments.

Time effective

SECTION    2.    This joint resolution takes effect upon approval by the Governor. If penalties have been added before the effective date of this joint resolution, the auditor shall adjust the penalties in conformity with the provisions of this joint resolution. If penalties have been paid before the effective date of this act, the taxpayer is entitled to a refund of penalties paid.

Ratified the 20th day of February, 2019.

Approved the 21st day of February, 2019. -- T.

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This web page was last updated on March 26, 2019 at 8:57 AM