H*3181 Session 106 (1985-1986)
H*3181(Rat #0417, Act #0385 of 1986) General Bill, By D. Blackwell
A Bill to amend Section 12-37-250, as amended, Code of Laws of South Carolina,
1976, relating to homestead exemption, so as to provide that the date for
filing application for the exemption be made by July fifteenth instead of by
May first, beginning with the 1986 tax year and delete the requirement that
all real property taxes must be paid on or before March fifteenth by those
persons making application for the exemption.-amended title
11/18/85 House Prefiled
11/18/85 House Referred to Committee on Ways and Means
01/14/86 House Introduced and read first time HJ-73
01/14/86 House Referred to Committee on Ways and Means HJ-73
02/11/86 House Committee report: Favorable with amendment Ways
and Means HJ-604
02/12/86 House Amended HJ-656
02/12/86 House Read second time HJ-658
02/13/86 House Read third time and sent to Senate HJ-711
02/19/86 Senate Introduced and read first time SJ-633
02/19/86 Senate Referred to Committee on Finance SJ-633
03/12/86 Senate Committee report: Favorable Finance SJ-1005
03/25/86 Senate Read second time SJ-1195
04/02/86 Senate Read third time and enrolled SJ-1393
04/15/86 Ratified R 417
04/16/86 Signed By Governor
04/16/86 Effective date 04/16/86
04/16/86 Act No. 385
05/07/86 Copies available
(A385, R417, H3181)
AN ACT TO AMEND SECTION 12-37-250, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
1976, RELATING TO HOMESTEAD EXEMPTION, SO AS TO PROVIDE THAT THE DATE FOR FILING
APPLICATION FOR THE EXEMPTION BE MADE BY JULY FIFTEENTH INSTEAD OF BY MAY FIRST,
BEGINNING WITH THE 1986 TAX YEAR AND DELETE THE REQUIREMENT THAT ALL REAL
PROPERTY TAXES MUST BE PAID ON OR BEFORE MARCH FIFTEENTH BY THOSE PERSONS MAKING
APPLICATION FOR THE EXEMPTION.
Be it enacted by the General Assembly of the State of South Carolina:
Date of ratification changed
SECTION 1. The first paragraph of Section 12-37-250 of the 1976 Code, as last
amended by Section 64 of Part II of Act 512 of 1984, is further amended to read:
"The first twenty thousand dollars of the fair market value of the
dwelling place of persons is exempt from county, municipal, school, and special
assessment real estate property taxes when the persons have been residents of
this State for at least one year, have each reached the age of sixty-five years
on or before December thirty-first, or any person who has been classified as
totally and permanently disabled by a state or federal agency having the function
of classifying persons, or any person who is legally blind as defined in Section
43-25-20, preceding the tax year in which the exemption is claimed and holds
complete fee simple title or a life estate to the dwelling place. Any person
claiming to be totally and permanently disabled, but who has not been classified
by one of the agencies, may apply to the State Agency of Vocational
Rehabilitation. The agency shall make an evaluation of such person using its own
standards. The exemption shall include the dwelling place when jointly owned in
complete fee simple or life estate by husband and wife and either has reached
sixty-five years of age, or is totally and permanently disabled, or legally blind
under this section, on or before December thirty-first preceding the tax year in
which the exemption is claimed and either has been a resident of the State for
one year. The exemption may not be granted unless such persons or their agents
make written application therefor on or before July fifteenth of the tax year in
which the exemption is claimed. The application for the exemption must be made
to the auditor of the county and to the governing body of the municipality in
which the dwelling place is located upon forms provided by the county and
municipality and approved by the Comptroller General and a failure to apply
constitutes a waiver of the exemption for that year. Beginning with tax year
1979 the auditor shall, as directed by the Comptroller General, notify the
municipality of all exemption applications for a homestead exemption within the
municipality and the information necessary to calculate the amount of the
exemption. 'Dwelling place' means the permanent home and legal residence of the
applicant."
Provisions effective for tax years beginning
after December 31, 1985
SECTION 2. The provisions of the first paragraph of Section 12-37-250, as
amended by Section 1 of this act, are effective for tax years beginning after
December 31, 1985.
Time effective
SECTION 3. This act shall take effect upon approval by the Governor. |