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COMMITTEE REPORT
April 6, 2000
H. 4856
Introduced by Reps. Robinson, Koon, Allison, Barfield, H. Brown, Davenport, Easterday, Edge, Gamble, Gilham, Hamilton, Harrell, Harvin, Frye, Law, Littlejohn, Martin, Rice, Riser, Rodgers, Stille, Stuart, Taylor, Walker and Witherspoon
S. Printed 4/6/00--H.
Read the first time March 30, 2000.
To whom was referred a Joint Resolution (H. 4856), proposing an amendment to Section 3, Article X of the Constitution of South Carolina, 1895, relating to property tax exemptions, so as to allow the governing body of a county by ordinance to exempt private passenger motor vehicles, etc., respectfully
That they have duly and carefully considered the same, and recommend that the same do pass with amendment:
Amend the joint resolution, as and if amended, by striking all after the enacting words and inserting:
/ SECTION 1. It is proposed that Section 3, Article X of the Constitution of this State be amended by adding a new paragraph at the end to read:
"In addition to the exemptions provided and authorized in this section, the governing body of a county by ordinance may exempt private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county. This exemption is allowed only pursuant to a referendum held in the county in the manner that the General Assembly provides by law."
SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:
"Must Section 3, Article X of the Constitution of this State, relating to property tax exemptions be amended so as to allow the governing body of a county by ordinance to exempt private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county and to allow this exemption only pursuant to a referendum held in the county in the manner that the General Assembly provides by law?
Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word 'Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word 'No'." /
Renumber sections to conform.
Amend totals and title to conform.
ROBERT W. HARRELL, JR., for Committee.
REVENUE IMPACT1
This bill will have no impact on state revenues. If a county chooses to pass an ordinance to exempt private passenger motor vehicles and motorcycles from property taxes, local revenues would decrease. If all private passenger motor vehicles and motorcycles were exempt from property taxes in the state and no other source of revenue replaced it, local governments would lose an estimated $580,000,000 in FY 2001.
Explanation
This Joint Resolution would place a referendum on the ballot with the following question:
"Must Section 3, Article X of the Constitution of this State, relating to property tax exemptions be amended so as to allow the governing body of a county by ordinance to exempt county private passenger motor vehicles and motorcycles from property taxes levied in the county and to allow this exemption only pursuant to a referendum held in the county in the manner that the General Assembly provides by law?" If this referendum passes, it would allow the governing body of a county by ordinance to exempt private passenger motor vehicles and motorcycles from property taxes levied in the county. The General Assembly would have to enact enabling legislation to specify details of the referendum.
Approved By:
William C. Gillespie
Board of Economic Advisors
1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.
PROPOSING AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW THE GOVERNING BODY OF A COUNTY BY ORDINANCE TO EXEMPT PRIVATE PASSENGER MOTOR VEHICLES AND MOTORCYCLES FROM PROPERTY TAXES LEVIED IN THE COUNTY AND TO ALLOW THIS EXEMPTION ONLY PURSUANT TO A REFERENDUM HELD IN THE COUNTY IN THE MANNER THAT THE GENERAL ASSEMBLY PROVIDES BY LAW.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. It is proposed that Section 3, Article X of the Constitution of this State be amended by adding a new paragraph at the end to read:
"In addition to the exemptions provided and authorized in this section, the governing body of a county by ordinance may exempt private passenger motor vehicles and motorcycles from property taxes levied in the county. This exemption is allowed only pursuant to a referendum held in the county in the manner that the General Assembly provides by law."
SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:
"Must Section 3, Article X of the Constitution of this State, relating to property tax exemptions be amended so as to allow the governing body of a county by ordinance to exempt county private passenger motor vehicles and motorcycles from property taxes levied in the county and to allow this exemption only pursuant to a referendum held in the county in the manner that the General Assembly provides by law?
Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word 'Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word 'No'."
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