South Carolina General Assembly
121st Session, 2015-2016

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Indicates Matter Stricken
Indicates New Matter

H. 4383

STATUS INFORMATION

General Bill
Sponsors: Reps. Alexander, Henegan and Robinson-Simpson
Document Path: l:\council\bills\dka\3143sa16.docx

Introduced in the House on January 12, 2016
Currently residing in the House Committee on Ways and Means

Summary: Homestead exemption allowance

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/3/2015  House   Prefiled
   12/3/2015  House   Referred to Committee on Ways and Means
   1/12/2016  House   Introduced and read first time
   1/12/2016  House   Referred to Committee on Ways and Means

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/3/2015

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

A BILL

TO AMEND SECTION 12-37-250, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE HOMESTEAD EXEMPTION ALLOWANCE, SO AS TO PROVIDE THAT A COUNTY SHALL ADJUST A TAXPAYER'S TAX BILL TO AUTOMATICALLY REFLECT THE HOMESTEAD EXEMPTION WHEN THE TAXPAYER REACHES A CERTAIN AGE, AND TO PROVIDE FOR CERTAIN REFUNDS FROM THE COUNTY; AND TO AMEND SECTION 12-43-220, AS AMENDED, RELATING TO THE PROCEDURE FOR CLAIMING CERTAIN PROPERTY TAX ASSESSMENT RATIOS, SO AS TO REQUIRE THE OWNER-OCCUPANT OF A PROPERTY TO DISCLOSE HIS DATE OF BIRTH WHEN APPLYING FOR A CERTAIN PROPERTY TAX ASSESSMENT RATIO.

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 subsections to read:

"(K)    Notwithstanding any other provision of law relating to the required homestead exemption application process and based upon the person's age provided pursuant to Section 12-43-220(c)(2)(iv)(D), in the first year in which a person becomes eligible for exemption pursuant to subsection (A)(1)(i), the auditor shall award the exemption automatically.

(L)    Notwithstanding any other provision of law, a person who was otherwise eligible for the homestead exemption but failed to apply is entitled to receive a property tax refund for no more than the five previous years the person was eligible."

SECTION    2.    Section 12-43-220(c)(2)(iv) of the 1976 Code is amended by adding a subsubitem to read:

"(D)    the owner-occupant's date of birth."

SECTION    3.    This act takes effect upon approval by the Governor and applies to property tax years beginning after 2015. The provisions of Section 12-37-250(L) apply to property tax years beginning after 2015 and any open period less than five years.

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This web page was last updated on January 12, 2016 at 3:11 PM