South Carolina General Assembly
124th Session, 2021-2022

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Indicates New Matter

H. 4243

STATUS INFORMATION

General Bill
Sponsors: Reps. Crawford, McGinnis, Hardee, J.E. Johnson, Brittain and Weeks
Document Path: l:\council\bills\nbd\11231dg21.docx

Introduced in the House on April 21, 2021
Currently residing in the House Committee on Ways and Means

Summary: Property valuation adjustment

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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   4/21/2021  House   Introduced and read first time (House Journal-page 23)
   4/21/2021  House   Referred to Committee on Ways and Means 
                        (House Journal-page 23)
   4/28/2021  House   Member(s) request name added as sponsor: Weeks

View the latest legislative information at the website

VERSIONS OF THIS BILL

4/21/2021

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

A BILL

TO AMEND SECTION 12-39-250, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADJUSTMENTS IN VALUATION AND ASSESSMENT FOR PURPOSES OF AD VALOREM TAXATION, SO AS TO REQUIRE AN ADJUSTMENT FOR DAMAGES CAUSED BY FLOODING OR A HURRICANE.

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

SECTION    1.    Section 12-39-250(B) of the 1976 Code is amended to read:

    "(B)    Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the County Auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire, flooding, or a hurricane provided that the application for correction of the assessment is made prior to payment of the tax."

SECTION    2.    This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2020.

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