Printed Page 2071, Apr. 10
| Printed Page 2090, Apr. 10
|
Printed Page 2071, Apr. 10
| Printed Page 2090, Apr. 10
| Rep. FLEMING made the Point of Order that the Bill was improperly before the House for consideration since printed copies of the Bill have not been upon the desks of the members for one day.
The SPEAKER sustained the Point of Order.
The following Bill was taken up.
H. 4835 -- Reps. Robinson, Herdklotz, Waldrop, Fulmer, Sandifer, Marchbanks, Rice, Haskins, Trotter and Harrell: A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO GENERAL EXEMPTION FROM AD VALOREM TAXES, SO AS TO PROVIDE TECHNICAL CHANGES, SUBSTITUTE "WATERCRAFT" FOR "BOATS", TO PROVIDE THE MAXIMUM ASSESSMENT FOR WATERCRAFT THAT ARE EXEMPT FROM AD VALOREM TAXES, AND TO PROVIDE AN AD VALOREM TAX EXEMPTION FOR WATERCRAFT TRAILERS; TO AMEND SECTION 12-37-252, RELATING TO THE CLASSIFICATION AND ASSESSMENT OF PROPERTY QUALIFYING FOR EXEMPTION UNDER SECTION 12-37-250, SO AS TO PROVIDE THAT A PERSON QUALIFYING FOR THIS EXEMPTION ALSO MAY QUALIFY FOR A HOMESTEAD EXEMPT TAX REFUND; TO AMEND SECTION 12-37-275, RELATING TO THE DATE FOR SUBMISSION FOR REQUESTS FOR
The Ways and Means Committee proposed the following Amendment No. 1 (Doc Name P:\amend\JIC\5802HTC.96).
Amend the bill, as and if amended, page 5, by striking SECTION 8 and inserting:
/SECTION 8. A. Section 12-43-220(c) of the 1976 Code, as last amended by Act 145 of 1995, is further amended to read:
"(c)(1) The legal residence and not more than five acres contiguous thereto, when owned totally or in part in fee or by life estate and occupied by the owner of the interest, is taxed on an assessment equal to four percent of the fair market value of the property. If residential real property is held in trust and the income beneficiary of the trust occupies the property as a residence, then the assessment ratio allowed by this item applies if the trustee certifies to the assessor that the property is occupied as a residence by the income beneficiary of the trust. When the legal residence is located on leased or rented property and the residence is owned and occupied by the owner of a residence on leased property, even though at the end of the lease period the lessor becomes the owner of the residence, the assessment for the residence is at the same ratio as provided in this item. If the lessee of property upon which he has located his legal residence is liable for taxes on the leased property, then the property upon which he is liable for taxes, not to exceed five acres contiguous to his legal residence, must be assessed at the same ratio provided in this item. If this property has located on it any rented mobile homes or residences which are rented or any business for profit, this four percent value does not apply to those businesses or rental properties. For purposes of the assessment ratio allowed pursuant to this item, a residence does not qualify as a legal residence unless the residence is determined to be the domicile of the owner-applicant. A taxpayer may receive the four percent assessment ratio on only one residence for a tax year. This subsection (c) is not applicable unless the owner of the property or his agents apply therefor to the county assessor on or before the first penalty date for taxes due for the first tax year in which the assessment under this article is made and certify to the following statement: "Under the penalty of perjury I certify that I meet the qualifications for the special assessment ratio for a legal residence for the appropriate tax year".
To qualify for this special assessment ratio, the owner-occupant must have actually occupied the residence, prior to the date of application, for
The assessor shall have printed in the local newspaper during the period January through December at least five notices calling to public attention the provisions of filing the application as a prerequisite for claiming this classification. Failure to file within the prescribed time constitutes abandonment of the owner's right for this classification for the current tax year, but the local taxing authority may extend the time for filing upon a showing satisfactory to it that the person had reasonable cause for not filing on or before the first penalty date.
No further applications are necessary while the property for which the initial application was made continues to meet the eligibility requirements of this item. The owner shall notify the assessor of any change in use within six months of the change.
If a person signs the certification and is not eligible or thereafter loses eligibility and fails to notify the county assessor within the allotted time, a penalty of ten percent and interest at the rate of one-half of one percent a month must be paid on the difference between the amount that was paid and the amount that should have been paid, but not less than thirty dollars nor more than the current year's taxes.
The governing body of the county concerned as an alternative may elect, determine, and direct that the tax assessor shall determine and designate the various properties to be subject to the special assessment ratio provided in this subsection. Upon the determination by the governing body of the county concerned, no publication of notice is required and no application or other certification is then required.
(2)(i)To qualify for the special property tax assessment ratio allowed by this item, the owner-occupant must have actually owned and occupied the residence as his legal residence and been domiciled at that address for some period during the applicable tax year and remain in that status at the time of filing the application required by this item.
(ii)This item does not apply unless the owner of the property or the owner's agent applies for the four percent assessment ratio before the first penalty date for the payment of taxes for the tax year for which the owner first claims eligibility for this assessment ratio. In the application the owner or his agent must certify to the following statement:
`Under penalty of perjury I certify that:
(A) the residence which is the subject of this application is my legal residence and where I am domiciled; and
(A) the owner-occupant's spouse, except when that spouse is legally separated from the owner-occupant; and
(B) any child of the owner-occupant claimed or eligible to be claimed as a dependent on the owner-occupant's federal income tax return.
(iv)In addition to the certification, the burden of proof for eligibility for the four percent assessment ratio is on the owner-occupant and the applicant must provide proof the assessor requires, including, but not limited to:
(A) a copy of the owner-occupant's most recently filed South Carolina individual income tax return;
(B) copies of South Carolina motor vehicle registrations for all motor vehicles registered in the name of the owner-occupant.
(C) other proof required by the assessor necessary to determine eligibility for the assessment ratio allowed by this item.
If the assessor determines the owner-occupant ineligible, the six percent property tax assessment ratio applies and the owner-occupant may appeal the classification as provided in Chapter 60 of this title.
(v)A member of the armed forces of the United States on active duty who is a legal resident of and domiciled in another state is nevertheless deemed a legal resident and domiciled in this State for purposes of this item if the member's permanent duty station is in this State. A copy of the member's orders filed with the assessor is considered proof sufficient of the member's permanent duty station.
(vi)No further applications are necessary from the current owner while the property for which the initial application was made continues to meet the eligibility requirements. If a change in ownership occurs, another application is required. The owner shall notify the assessor of any change in classification within six months of the change.
(vii)If a person signs the certification, obtains the four percent assessment ratio, and is thereafter found not eligible, or thereafter loses eligibility and fails to notify the assessor within six months, a penalty is imposed equal to one hundred percent of the tax paid, plus interest on that amount at the rate of one-half of one percent a month, but in no case less than thirty dollars nor more than the current year's taxes. This penalty and any interest are considered ad valorem taxes due on the property for purposes of collection and enforcement.
(3) Notwithstanding any other provision of law, a taxpayer may apply for a refund of property taxes paid overpaid when because the property could have been taxed at was eligible for the legal residence assessment ratio, as is provided for above. The application must be made in accordance with Section 12-60-2560. The taxpayer must establish that the property in question was in fact his legal residence and where he was domiciled. A county council may, by ordinance, may allow refunds for the county government portion of property taxes for such additional past years as it determines advisable.
(4) A legal residence qualifying for the four percent assessment ratio provided by this item must have an assessed value of not less than one hundred dollars."
B. Subsection A of this section is effective for tax years beginning after 1996 and applies for changes in ownership or classification occurring after 1996./
Renumber sections to conform.
Amend title to conform.
Rep. McKAY explained the amendment.
Rep. McTEER made the Point of Order that the Bill was improperly before the House for consideration since printed copies of the Bill have not been upon the desks of the members for one day.
The SPEAKER sustained the Point of Order.
The Senate amendments to the following Bill were taken up for consideration.
H. 3901 -- Reps. Harrell, Fleming, Cobb-Hunter, Seithel, A. Young, Limbaugh, Wilkins, Wofford, Hallman, H. Brown, Cain, Cotty, Martin, D. Smith, Fulmer, L. Whipper, Shissias, Quinn, McCraw, Knotts, Stuart, Harrison, Sheheen, Huff, Klauber, Beatty, Limehouse, Whatley, Harwell, Hodges, J. Young, Govan, Herdklotz, Jennings, Richardson, Hutson, Delleney and McElveen: A BILL TO AMEND SECTION 12-51-90,
Reps. SHEHEEN and HODGES proposed the following Amendment No. 1 (Doc Name H-MEMBER\B21\1).
Amend the bill, as and if amended, BY THE SENATE:
SECTION 1, PART I IS AMENDED TO READ:
SECTION 1: amend the first sentence of this part to read " A. The State Election Commission shall conduct a statewide referendum on November 5, 1996 on the question of raising the sales tax in order to provide personal property automobile tax relief."
amend the referendum question to read: "Do you favor raising the statewide sales, use and casual excise tax rate from five to six percent to set aside the proceeds of the additional one percent to provide for personal property automobile tax relief, with the definition of "personal property automobile tax" being defined as tax levied on private passenger cars or pickup trucks."
amend further by striking Sections 2,3,4,8,9,and 10 of Part I.
amend further by striking Part II, Part III, Part IV, and Part V.
Renumber sections to conform.
Amend title to conform.
Rep. SHEHEEN explained the amendment.
Rep. SHEHEEN spoke in favor of the amendment.
Rep. SHEHEEN moved to adjourn debate upon the amendment, which was adopted.
The SPEAKER granted Rep. THOMAS a leave of absence for the remainder of the day.
Reps. WILKINS, D. SMITH and HARRISON proposed the following Amendment No. 2 (Doc Name P:\amend\GJK\22651HTC.96).
/SECTION 1. Article 1, Chapter 9, Title 4 of the 1976 Code is amended by adding:
"Section 4-9-142. (A) The governing body of a county may not impose any new tax after December 31, 1995, unless the tax is specifically authorized by the General Assembly in a prior act, by this section, or in a future act.
The governing body of a county may not increase tax or uniform service charge rates, excluding utilities, imposed for any purposes above the rates imposed for such purposes for the prior tax year. However, rates may be increased by the percentage increase in the consumer price index based upon the southeastern average. Notwithstanding the limitations contained in this subsection, rates may be increased for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor. However, upon revocation of the declared emergency or as soon as conditions or operations change to the extent the emergency no longer exists, millage rates and service charge rates must return to the rates immediately preceding the emergency;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution;
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of county funds, personnel, facilities, or equipment; or
(4) millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy saving performance contracts as provided in Section 48-52-670.
(B) Existing tax and uniform service charge rates may be further increased only upon a two-thirds vote of the governing body of the county. However, if the governing body has fewer than six members or more than twelve members, a three-fifths vote is required. Additionally, no supermajority is required to further increase the rate of the charges specifically authorized by this subsection if, in a referendum held for this purpose, a majority of the qualified electors of the county voting in the referendum approve the imposition of the increased rate of the existing charge. This referendum must be called by a majority vote of the governing body of the county. The referendum must be held only in that portion of the county where the rates of such charges are to be raised. This subsection does not apply to the vote of a county council in the
(C) The imposition of a new tax expressly authorized by the General Assembly by general law or a new uniform service charge requires a two-thirds vote of the governing body of the county except that if the governing body is comprised of fewer than six members or more than twelve members, a three-fifths majority is required.
(D)(1) Notwithstanding any other provision of law, the governing body of a county may by ordinance impose a uniform service charge on accommodations provided transients and on food and beverages by facilities engaged in selling food for consumption on the premises and/or by establishments licensed for on-premises consumption of alcohol, beer, or wine. The maximum rate that may be imposed on accommodations is three percent of the measure of the charge and in the case of food and beverages, one percent of the measure of the charge. The charges on accommodations authorized by this subsection cannot be imposed in an incorporated area of the county without the approval of a two-thirds majority of the governing body of the affected municipality, and the charges on food and beverages authorized by this subsection cannot be imposed in an incorporated area of the county. The charges authorized by this subsection may be imposed or raised only in the manner provided in subsection (C) except that no supermajority is required to impose or increase the rate of the charges specifically authorized by this subsection if, in a referendum held for this purpose, a majority of the qualified electors of the county voting in the referendum approve the imposition of the new charge or the increased rate of the existing charge. The referendum must be held only in that portion of the county where the charges are to be imposed or rates of such charges raised. The maximum rates provided in this subsection may not be exceeded regardless of the method of imposition.
(2)(a) The revenues of the charges authorized by this subsection may be used only for:
(i) tourism-related buildings including, but not limited to, civic centers, coliseums, and aquariums;
(ii) cultural, recreational, or historical facilities;
(iii) beach access and renourishment;
(iv) highways, roads, streets, and bridges providing access to tourist destinations; and
(v) advertisements and promotion related to tourism development.
Printed Page 2071, Apr. 10
| Printed Page 2090, Apr. 10
|