South Carolina General Assembly
104th Session, 1981-1982

Bill 2091

                    Current Status

Bill Number:               2091
Ratification Number:       138
Act Number                 93
Introducing Body:          House
Subject:                   Property tax exemptions and reapplication
                           for homestead exemption
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A93, R138, H2091)

AN ACT TO AMEND SECTION 12-3-145, CODE OF LAWS OF SOUTH CAROLINA, 1976, AS AMENDED, AND ACT 536 OF 1976, RELATING TO PROPERTY TAX EXEMPTIONS AND REAPPLICATION FOR HOMESTEAD EXEMPTION, SO AS TO DELETE THE PROVISION REQUIRING REAPPLICATION FOR SUCH EXEMPTION EACH YEAR OR AT SOME OTHER PRESCRIBED TIME AND IMPOSE A PENALTY AND LIEN FOR FAILURE TO NOTIFY THE COUNTY AUDITOR WHEN THE CONDITIONS FOR ELIGIBILITY FOR SUCH EXEMPTION ARE CHANGED.

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

Commission to determine qualification for exemption

SECTION 1. Subsection A of Section 12-3-145 of the 1976 Code is amended by deleting the third sentence. The subsection when amended shall read:

"A. It shall be the duty of the Commission to determine if any real or personal property qualifies for exemption from local property taxes under Section 12-37-220 in accordance with the Constitution and general laws of the State. This determination shall be made on an annual basis and the appropriate county official so advised by June first of each year by the Commission.

The Commission shall promulgate regulations, not inconsistent with law, for the implementation of this section including the conduct of leanings, appeals and other proceedings related thereto which shall have the full force and effect of law."

Homestead exemption to be continued

SECTION 2. Act 536 of 1976 is amended by striking Sections 1, 2 and 3 and inserting:

"Section 1. (a) When the homestead exemption is initially granted pursuant to Section 12-37-250 of the 1976 Code it shall continue to be effective for successive years in which the ownership of the homestead or the other qualifications for the exemption remain unchanged. Notification of any change affecting eligibility shall be given immediately to the county auditor.

(b) The notification shall be given by the person liable for payment of the taxes on the homestead in the year of change and in each successive year that the exemption is improperly granted. The amount of any tax exemption granted by reason of the failure to give the notification and a penalty equal to twenty-five percent of the amount thereof shall be due and payable for each year in which the exemption is granted by reason of the failure to give notice. The penalty and the amount of tax shall be added to the current year's duplicate and shall be collected in the same manner as other taxes.

A lien is hereby created for the tax and penalty upon the property exempted by reason of the failure to give notification, which shall have priority over all other liens.

(c) The Comptroller General shall be notified by the county auditor of the amount of tax and penalty payable by reason of the failure to give the notification. The amount of such tax and penalty shall be withheld by the Comptroller General from the next disbursement of state funds to such county and, if a municipal tax, to the municipality.

Section 2. This act shall take effect upon approval by the Governor.