H 4773 General Bill, By Neilson, Harvin, Altman, McCraw, Barrett, Bailey, Bales, 
Bowers, Breeland, J. Brown, Cato, Clyburn, Davenport, Fleming, Frye, Gamble, 
Govan, Hayes, J. Hines, M. Hines, Howard, Inabinett, Leach, Lee, Lloyd, Lourie, 
J.H. Neal, Parks, Phillips, Rodgers, Sharpe, Simrill and Stuart

Similar(H 3090)
 A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE DWELLING HOME
 AND LOT OF A FORMER PRISONER OF WAR OR MEDAL OF HONOR WINNER AND TO PROVIDE
 THE CONDITIONS UNDER WHICH THE EXEMPTION CONTINUES FOR A SURVIVING SPOUSE.

   03/14/00  House  Introduced and read first time HJ-6
   03/14/00  House  Referred to Committee on Ways and Means HJ-6

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE DWELLING HOME AND LOT OF A FORMER PRISONER OF WAR OR MEDAL OF HONOR WINNER AND TO PROVIDE THE CONDITIONS UNDER WHICH THE EXEMPTION CONTINUES FOR A SURVIVING SPOUSE.

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

SECTION 1. Section 12-37-220(B) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( ) The dwelling home and a lot not to exceed one acre of land owned in fee, or for life, or jointly with a spouse by a resident of this State who is a recipient of the Medal of Honor or who was a prisoner of war in World War I, World War II, the Korean Conflict, or the Vietnam Conflict. The exemption is allowed to the surviving spouse under the same terms and conditions as exemption is provided surviving spouses under item (1) of this subsection."

SECTION 2. Upon approval of the Governor, this act is effective for property tax years beginning after 1999.