South Carolina General Assembly
124th Session, 2021-2022

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Indicates Matter Stricken
Indicates New Matter

H. 3669

STATUS INFORMATION

General Bill
Sponsors: Reps. Hart, Gilliard and Weeks
Document Path: l:\council\bills\nbd\11131sa21.docx

Introduced in the House on January 14, 2021
Currently residing in the House Committee on Ways and Means

Summary: Property tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/14/2021  House   Introduced and read first time (House Journal-page 542)
   1/14/2021  House   Referred to Committee on Ways and Means 
                        (House Journal-page 542)
   4/22/2021  House   Member(s) request name added as sponsor: Gilliard
   4/28/2021  House   Member(s) request name added as sponsor: Weeks

View the latest legislative information at the website

VERSIONS OF THIS BILL

1/14/2021

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

A BILL

TO AMEND SECTION 12-37-610, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PERSONS LIABLE FOR TAXES AND ASSESSMENTS ON REAL PROPERTY, SO AS TO PROVIDE THAT CERTAIN DISABLED VETERANS OF THE ARMED FORCES OF THE UNITED STATES ARE EXEMPT FROM PROPERTY TAXES IN THE YEAR IN WHICH THE DISABILITY OCCURS.

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

SECTION    1.    Section 12-37-610 of the 1976 Code is amended to read:

    "Section 12-37-610.    (A)    Each person is liable to pay taxes and assessments on the real property that, as of December thirty-first of the year preceding the tax year, he owns in fee, for life, or as trustee, as recorded in the public records for deeds of the county in which the property is located, or on the real property that, as of December thirty-first of the year preceding the tax year, he has care of as guardian, executor, or committee or may have the care of as guardian, executor, trustee, or committee.

    (B)    Notwithstanding any other provision of law, a veteran of the Armed Forces of the United States, who is permanently and totally disabled as a result of a service-connected disability and who files with the department a certificate signed by the county service officer certifying this disability, and who otherwise meets the requirements of Section 12-37-220(B)(1) may immediately claim the exemption for the entire year in which the disability occurs."

SECTION    2.    This act takes effect upon approval by the Governor and applies to property tax years beginning after 2020 and any open period less than three years.

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This web page was last updated on April 28, 2021 at 10:23 AM