South Carolina General Assembly
122nd Session, 2017-2018

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Indicates Matter Stricken
Indicates New Matter

H. 3074

STATUS INFORMATION

General Bill
Sponsors: Reps. Alexander and Clyburn
Document Path: l:\council\bills\dka\3035sa17.docx

Introduced in the House on January 10, 2017
Currently residing in the House Committee on Ways and Means

Summary: Homestead tan exemption

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/15/2016  House   Prefiled
  12/15/2016  House   Referred to Committee on Ways and Means
   1/10/2017  House   Introduced and read first time (House Journal-page 65)
   1/10/2017  House   Referred to Committee on Ways and Means 
                        (House Journal-page 65)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/15/2016

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

A BILL

TO AMEND SECTION 12-37-250, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE HOMESTEAD EXEMPTION ALLOWANCE, SO AS TO PROVIDE THAT A COUNTY SHALL ADJUST A TAXPAYER'S TAX BILL TO AUTOMATICALLY REFLECT THE HOMESTEAD EXEMPTION WHEN THE TAXPAYER REACHES A CERTAIN AGE, AND TO PROVIDE FOR CERTAIN REFUNDS FROM THE COUNTY; AND TO AMEND SECTION 12-43-220, AS AMENDED, RELATING TO THE PROCEDURE FOR CLAIMING CERTAIN PROPERTY TAX ASSESSMENT RATIOS, SO AS TO REQUIRE THE OWNER-OCCUPANT OF A PROPERTY TO DISCLOSE HIS DATE OF BIRTH WHEN APPLYING FOR A CERTAIN PROPERTY TAX ASSESSMENT RATIO.

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

SECTION    1.    Section 12-37-250 of the 1976 Code is amended by adding new subsections at the end to read:

"(K)    Notwithstanding any other provision of law relating to the required homestead exemption application process and based upon the person's age provided pursuant to Section 12-43-220(c)(2)(iv)(D), in the first year in which a person becomes eligible for exemption pursuant to subsection (A)(1)(i), the auditor shall award the exemption automatically.

(L)    Notwithstanding any other provision of law, a person who was otherwise eligible for the homestead exemption but failed to apply is entitled to receive a property tax refund for no more than the five previous years the person was eligible."

SECTION    2.    Section 12-43-220(c)(2)(iv) of the 1976 Code, as last amended by Act 87 of 2015, is further amended by adding a subsubitem to read:

"(D)    the owner-occupant's date of birth."

SECTION    3.    This act takes effect upon approval by the Governor and applies to property tax years beginning after 2016. The provisions of Section 12-37-250(L) apply to property tax years beginning after 2016 and any open period less than five years.

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This web page was last updated on January 11, 2017 at 11:53 AM