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H. 3149
STATUS INFORMATION
General Bill
Sponsors: Reps. G.M. Smith, G.R. Smith, Cobb-Hunter, Johnson, Whipper and R.L. Brown
Document Path: l:\council\bills\agm\18337dg15.docx
Introduced in the House on January 13, 2015
Introduced in the Senate on May 4, 2015
Currently residing in the Senate Committee on Finance
Summary: Property taxes
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/11/2014 House Prefiled
12/11/2014 House Referred to Committee on Ways and Means
1/13/2015 House Introduced and read first time (House Journal-page 115)
1/13/2015 House Referred to Committee on Ways and Means
(House Journal-page 115)
4/15/2015 House Member(s) request name added as sponsor: Johnson
4/23/2015 House Committee report: Favorable Ways and Means
(House Journal-page 121)
4/28/2015 House Member(s) request name added as sponsor: Whipper,
R.L.Brown
4/29/2015 House Read second time (House Journal-page 112)
4/29/2015 House Roll call Yeas-99 Nays-0 (House Journal-page 113)
4/30/2015 House Read third time and sent to Senate
(House Journal-page 10)
5/4/2015 Senate Introduced and read first time (Senate Journal-page 7)
5/4/2015 Senate Referred to Committee on Finance (Senate Journal-page 7)
View the latest legislative information at the website
VERSIONS OF THIS BILL
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COMMITTEE REPORT
April 23, 2015
H. 3149
Introduced by Reps. G.M. Smith, G.R. Smith, Cobb-Hunter and Johnson
S. Printed 4/23/15--H.
Read the first time January 13, 2015.
To whom was referred a Bill (H. 3149) to amend Section 12-39-360, Code of Laws of South Carolina, 1976, relating to a county's authority to extend the payment of property taxes for service members, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
W. BRIAN WHITE for Committee.
Fiscal Impact Summary
This bill is expected to have a minimal expenditure impact on county governments for administrative purposes. The bill is expected to have a minimal impact on property tax collections due to a small delay in the timing of the receipt of property taxes.
Local Expenditure
This bill amends Section 12-39-360 to require a county to allow an extension on the payment of property taxes for a service member in or near a hazard duty zone. Currently, a county may extend the date for paying property taxes for persons serving within the United States Armed Forces or National Guard in or near a hazard duty zone. This bill would change the section to require a county to allow an extension upon application from the qualifying taxpayer. The deferment would begin on the date the tax is due and end ninety days after the last date of deployment. The county may charge interest on any balance unpaid after the ninety day period beginning from the original due date. Based on information received from county governments, counties seldom receive requests for this type of extension. Therefore, we estimate this bill will have a minimal expenditure impact on county governments for administrative purposes for administering the extensions.
Local Revenue
This bill would allow a deferment on the payment of property taxes for service members in the United States Armed Forces or National Guard serving in or near hazard duty zones. The deferment would begin on the tax due date and end ninety days after the last date of deployment. Based upon the information received from counties, counties rarely receive a request for an extension, and we anticipate that the bill will have a minimal impact on property tax collections due to a small delay in the timing of the receipt of property taxes.
Frank A. Rainwater, Executive Director
Revenue and Fiscal Affairs Office
TO AMEND SECTION 12-39-360, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO A COUNTY'S AUTHORITY TO EXTEND THE PAYMENT OF PROPERTY TAXES FOR SERVICE MEMBERS IN OR NEAR A HAZARD DUTY ZONE, SO AS TO REQUIRE EACH COUNTY TO ALLOW FOR A DEFERMENT, TO PROVIDE THE DEFERMENT BEGINS ON THE TAX DUE DATE AND ENDS NINETY DAYS AFTER THE LAST DATE OF DEPLOYMENT, AND TO PROVIDE THAT NO INTEREST MAY BE CHARGED DURING THE DEPLOYMENT UNLESS THE TAX IS NOT PAID WITHIN THE NINETY-DAY GRACE PERIOD.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-39-360 of the 1976 Code is amended to read:
"Section 12-39-360. Upon application from the taxpayer, a county may must extend the date for filing returns and the payment of property taxes for persons serving with the United States Armed Forces or National Guard in or near a hazard duty zone. The deferment begins on the tax due date and ends ninety days after the last date of deployment. The auditor may require the taxpayer to provide proof of deployment. If the tax is paid in full within ninety days after the last date of deployment, no interest may be charged. When the property tax amount is not paid in full within the ninety days, interest may be charged on any unpaid amount at the rate it would have accrued since the original property tax due date."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on May 5, 2015 at 11:16 AM