South Carolina General Assembly
115th Session, 2003-2004

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H. 4310

STATUS INFORMATION

General Bill
Sponsors: Reps. McLeod and Mahaffey
Document Path: l:\council\bills\gjk\20664sd03.doc
Companion/Similar bill(s): 18, 596

Introduced in the House on May 28, 2003
Introduced in the Senate on April 28, 2004
Last Amended on April 27, 2004
Currently residing in the Senate Committee on Finance

Summary: Motor homes and property taxes

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   5/28/2003  House   Introduced and read first time HJ-12
   5/28/2003  House   Referred to Committee on Ways and Means HJ-12
   2/25/2004  House   Member(s) request name added as sponsor: Mahaffey
   4/22/2004  House   Committee report: Favorable with amendment Ways and 
                        Means HJ-6
   4/27/2004  House   Amended HJ-43
   4/27/2004  House   Read second time HJ-44
   4/28/2004  House   Read third time and sent to Senate HJ-9
   4/28/2004  Senate  Introduced and read first time SJ-17
   4/28/2004  Senate  Referred to Committee on Finance SJ-17

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

5/28/2003
4/22/2004
4/27/2004

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

Indicates Matter Stricken

Indicates New Matter

AMENDED

April 27, 2004

H. 4310

Introduced by Reps. McLeod and Mahaffey

S. Printed 4/27/04--H.

Read the first time May 28, 2003.

            

A BILL

TO AMEND SECTION 12-37-224, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO MOTOR HOMES WHICH QUALIFY AS A PRIMARY OR SECONDARY RESIDENCE FOR PURPOSES OF AD VALOREM PROPERTY TAX, SO AS TO INCLUDE TRAILERS USED FOR CAMPING AND RECREATIONAL TRAVEL PULLED BY A MOTOR VEHICLE.

Amend Title To Conform

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

SECTION    1.    Section 12-37-224 of the 1976 Code is amended to read:

"Section 12-37-224.    (A)    A motor home on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or second residence is also a primary or second residence for purposes of ad valorem property taxation in this State and is considered real property rather than personal property for property tax purposes.

(B)    For all purposes of the property tax, including the assessment ratios provided pursuant to Section (8)(B), Article X of the Constitution of this State, a trailer used in camping and recreational travel, on which the interest portion of purchase money debt is deductible pursuant to the Internal Revenue Code of 1986 as an interest expense on a qualified primary or second residence, is deemed a private passenger motor vehicle."

SECTION    2.    This act takes effect upon approval by the Governor and applies for recreation trailer property tax years beginning after 2004.

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