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Current Status Bill Number:View additional legislative information at the LPITS web site.3012 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20010109 Primary Sponsor:Sharpe All Sponsors:Sharpe, Altman, Witherspoon, Walker, Simrill, Meacham-Richardson, Clyburn, Owens, Merrill Drafted Document Number:l:\council\bills\dka\4012mm01.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Homestead exemptions, transfer when taxpayer changes legal residence to another county; Property, Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20010110 Co-Sponsor added (Rule 5.2) by Rep. Merrill House 20010109 Introduced, read first time, 30 HWM referred to Committee House 20001206 Prefiled, referred to Committee 30 HWM Versions of This Bill
TO AMEND SECTION 12-37-250, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE HOMESTEAD EXEMPTION FROM PROPERTY TAX, SO AS TO PROVIDE FOR THE TRANSFER OF THE HOMESTEAD EXEMPTION WHEN A QUALIFIED TAXPAYER WHO HAS BEEN RECEIVING THE EXEMPTION IN THE COUNTY OF HIS LEGAL RESIDENCE CHANGES HIS LEGAL RESIDENCE TO ANOTHER COUNTY DURING THE TAX YEAR AND GIVES NOTICE OF THE TRANSFER BEFORE SEPTEMBER SIXTEENTH OF THAT TAX YEAR, AND TO PROVIDE THAT THE COUNTY AUDITOR'S OFFICE DETERMINE THAT THE REQUIREMENTS FOR THE TRANSFER OF THE EXEMPTION ARE SATISFIED.
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 a new paragraph at the end to read:
"The homestead exemption provided in this section may be transferred from the county of legal residence of the qualifying taxpayer to another county if the taxpayer changes his legal residence to another county during the tax year and gives written notice of the transfer application to the county auditor of the new county before September sixteenth of that tax year. The county auditor of the new county must review all transfer applications and determine that the requirements for the exemption are satisfied before the exemption is granted in the new county."
SECTION 2. This act takes effect upon approval by the Governor.
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