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Current Status Bill Number:View additional legislative information at the LPITS web site.4386 Ratification Number:383 Act Number:297 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20020108 Primary Sponsor:Witherspoon All Sponsors:Witherspoon, Littlejohn, W.D. Smith, Vaughn, Altman, Walker, Knotts Drafted Document Number:l:\council\bills\bbm\10565htc02.doc Date Bill Passed both Bodies:20020522 Date of Last Amendment:20020509 Governor's Action:S Date of Governor's Action:20020603 Subject:Homestead exemption, personal representative for estate of deceased taxpayer is deemed the agent for purposes of applying for History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20020617 Act No. A297 ------ 20020603 Signed by Governor ------ 20020528 Ratified R383 House 20020522 Concurred in Senate amendment, enrolled for ratification Senate 20020515 Read third time, returned to House with amendment Senate 20020509 Amended, read second time, notice of general amendments Senate 20020508 Committee report: Favorable 06 SF Senate 20020418 Introduced, read first time, 06 SF referred to Committee House 20020418 Read third time, sent to Senate House 20020417 Amended, read second time House 20020416 Co-Sponsor added (Rule 5.2) by Rep. Knotts House 20020411 Committee report: Favorable with 30 HWM amendment House 20020108 Introduced, read first time, 30 HWM referred to Committee House 20011205 Prefiled, referred to Committee 30 HWM Versions of This Bill Revised on April 11, 2002 - Word format Revised on April 17, 2002 - Word format Revised on May 8, 2002 - Word format Revised on May 9, 2002 - Word format
(A297, R383, H4386)
AN ACT TO AMEND SECTION 12-37-252, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REAL PROPERTY ELIGIBLE FOR THE HOMESTEAD EXEMPTION ALLOWED PROPERTY OWNERS SIXTY-FIVE YEARS OF AGE AND OLDER OR PERMANENTLY AND TOTALLY DISABLED OR LEGALLY BLIND, AND THE ACCOMPANYING FOUR PERCENT ASSESSMENT RATIO APPLICABLE TO SUCH A HOMESTEAD FOR PROPERTY TAX PURPOSES, SO AS TO PROVIDE THAT THE PERSONAL REPRESENTATIVE OF THE ESTATE OF A DECEASED TAXPAYER IS DEEMED THE AGENT OF THE DECEASED TAXPAYER FOR ALL PURPOSES OF APPLYING FOR THE ASSESSMENT RATIO AND EXEMPTION AND ANY CLAIM FOR REFUND ARISING THEREUNDER, TO CLARIFY THAT A REFUND MAY BE CLAIMED FOR THE PRECEDING TAX YEAR WHEN A TAXPAYER OVERPAYING A RESIDENCE ASSESSMENT AT FOUR PERCENT FAILED TO APPLY FOR THE HOMESTEAD EXEMPTION AND TO ALLOW THESE APPLICATIONS AND CLAIMS FOR REFUND FOR PROPERTY TAX YEARS BEGINNING AFTER 2000.
Be it enacted by the General Assembly of the State of South Carolina:
Property tax, claims for refund
SECTION 1. Section 12-37-252 of the 1976 Code is amended by adding at the end:
"(C) Notwithstanding any other provision of law, if a deceased taxpayer failed to claim the assessment ratio allowed pursuant to Section 12-43-220(c) or the exemption allowed pursuant to Section 12-37-250, or both, before the date of the taxpayer's death, then the personal representative of the deceased taxpayer's estate is deemed the agent of the deceased taxpayer for purposes of the applications required pursuant to these sections and any claim for refund arising pursuant to resulting overpayments. The timeliness of the filing by a personal representative of applications or claims for refund under this subsection and the property tax years to which they apply are determined by those property tax years open to the deceased taxpayer immediately before the taxpayer's death.
(D) Notwithstanding any other provision of law, when a person applies for the exemption allowed pursuant to Section 12-37-250 and was qualified for this exemption in the prior tax year in addition to the current tax year, the person may be certified for the exemption, not to extend beyond the immediate preceding tax year."
Time effective
SECTION 2. This act takes effect upon approval by the Governor and applies for property tax years beginning after 2000. The deadline for filing an application for the four percent assessment ratio and the homestead exemption, or both, and any claims for refund arising thereunder, for property tax year 2001 is extended through the sixtieth day following the approval of this act by the Governor.
Ratified the 28th day of May, 2002.
Approved the 3rd day of June, 2002.
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