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A224, R296, S769
STATUS INFORMATION
General Bill
Sponsors: Senators Cromer, Reese and Knotts
Document Path: l:\s-res\rwc\001vete.jlp.doc
Introduced in the Senate on January 13, 2004
Introduced in the House on February 19, 2004
Last Amended on April 14, 2004
Passed by the General Assembly on April 21, 2004
Governor's Action: May 11, 2004, Signed
Summary: Property tax exemptions, disabled veteran, surviving spouse
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/9/2003 Senate Prefiled
12/9/2003 Senate Referred to Committee on Finance
1/13/2004 Senate Introduced and read first time SJ-16
1/13/2004 Senate Referred to Committee on Finance SJ-16
2/11/2004 Senate Committee report: Favorable Finance SJ-36
2/12/2004 Senate Read second time SJ-16
2/12/2004 Senate Ordered to third reading with notice of amendments SJ-16
2/18/2004 Senate Read third time and sent to House SJ-17
2/19/2004 House Introduced and read first time HJ-13
2/19/2004 House Referred to Committee on Ways and Means HJ-13
4/1/2004 House Committee report: Favorable with amendment Ways and
Means HJ-9
4/14/2004 House Amended HJ-42
4/14/2004 House Read second time HJ-44
4/15/2004 House Read third time and returned to Senate with amendments
HJ-15
4/21/2004 Senate Concurred in House amendment and enrolled SJ-55
5/6/2004 Ratified R 296
5/11/2004 Signed By Governor
5/14/2004 Copies available
5/14/2004 Effective date See Act for Effective Date
5/18/2004 Act No. 224
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
12/9/2003
2/11/2004
4/1/2004
4/14/2004
(A224, R296, S769)
AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAX, SO AS TO EXTEND THE HOMESTEAD EXEMPTION ALLOWED A VETERAN PERMANENTLY AND TOTALLY DISABLED FROM A SERVICE-CONNECTED DISABILITY AND THAT VETERAN'S SPOUSE AND TO THE SURVIVING SPOUSE OF A SERVICEMAN OR LAW ENFORCEMENT OFFICER KILLED IN ACTION IN THE LINE OF DUTY, TO A FIREFIGHTER OR LAW ENFORCEMENT OFFICER PERMANENTLY AND TOTALLY DISABLED FROM A SERVICE-CONNECTED DISABILITY AND TO THAT LAW ENFORCEMENT OFFICER'S OR FIREFIGHTER'S SURVIVING SPOUSE, TO EXTEND THE EXEMPTION TO THE SURVIVING SPOUSE OF A LAW ENFORCEMENT OFFICER OR FIREFIGHTER WHO DIED IN THE LINE OF DUTY, TO CONTINUE THE EXEMPTION TO SUBSEQUENT HOMESTEADS OF SURVIVING SPOUSES AND PROVIDE THE REQUIREMENTS FOR THIS EXTENDED EXEMPTION, AND TO PROVIDE DEFINITIONS APPLICABLE FOR THIS EXEMPTION, INCLUDING A DEFINITION FOR "PERMANENTLY AND TOTALLY DISABLED".
Be it enacted by the General Assembly of the State of South Carolina:
Property tax exemption
SECTION 1. Section 12-37-220(B)(1) of the 1976 Code, as amended by Act 404 of 2000, is further amended to read:
"(1)(a) The house owned by an eligible owner in fee or jointly with a spouse.
(b) The house owned by a qualified surviving spouse acquired from the deceased spouse and a house subsequently acquired by an eligible surviving spouse. The qualified surviving spouse shall inform the Department of Revenue of the address of a subsequent house.
(c) When a trustee holds legal title to a dwelling for a beneficiary and the beneficiary is a person who qualifies otherwise for the exemptions provided in subitems (a) and (b) and the beneficiary uses the dwelling as the beneficiary's domicile, the dwelling is exempt from property taxation in the same amount and manner as dwellings are exempt pursuant to subitems (a) and (b).
(d) The Department of Revenue may require documentation it determines necessary to determine eligibility for the exemption allowed by this item.
(e) As used in this item:
(i) 'eligible owner' means:
(A) a veteran of the armed forces of the United States who is permanently and totally disabled as a result of a service-connected disability and who files with the Department of Revenue a certificate signed by the county service officer certifying this disability;
(B) a former law enforcement officer as further defined in Section 23-6-400(D)(1), who is permanently and totally disabled as a result of a law enforcement service-connected disability;
(C) a former firefighter, including a volunteer firefighter as further defined in Chapter 80 of Title 40, who is permanently and totally disabled as a result of a firefighting service-connected disability;
(ii) 'permanently and totally disabled' means the inability to perform substantial gainful employment by reason of a medically determinable impairment, either physical or mental, that has lasted or is expected to last for a continuous period of twelve months or more or result in death;
(iii) 'qualified surviving spouse' means the surviving spouse of an individual described in subsubitem (i) while remaining unmarried, who resides in the house, and who owns the house in fee or for life. Qualified surviving spouse also means the surviving spouse of a member of the armed forces of the United States who was killed in action, or the surviving spouse of a law enforcement officer or firefighter who died in the line of duty as a law enforcement officer or firefighter, as these terms are further defined in Section 23-6-400(D)(1) and Chapter 80 of Title 40 who at the time of death owned the house in fee or jointly with the now surviving spouse, if the surviving spouse remains unmarried, resides in the house, and has acquired ownership of the house in fee or for life;
(iv) 'house' means a dwelling and the lot on which it is situated classified in the hands of the current owner for property tax purposes pursuant to Section 12-43-220(c)."
Time effective
SECTION 2. This act applies for property tax years beginning after 2004.
Ratified the 6th day of May, 2004.
Approved the 11th day of May, 2004.
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