South Carolina General Assembly
121st Session, 2015-2016

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Indicates Matter Stricken
Indicates New Matter

H. 4449

STATUS INFORMATION

Joint Resolution
Sponsors: Reps. Huggins, V.S. Moss, Clyburn and Atwater
Document Path: l:\council\bills\bbm\9386dg16.docx

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

Summary: Property tax penalty

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 (House Journal-page 68)
   1/12/2016  House   Referred to Committee on Ways and Means 
                        (House Journal-page 68)

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 JOINT RESOLUTION

TO DELAY THE PROPERTY TAX PENALTY SCHEDULE BY TWO MONTHS ON CERTAIN REAL PROPERTY DAMAGED DURING THE CATASTROPHIC WEATHER EVENT IN OCTOBER 2015.

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

SECTION    1.    (A)    For property tax year 2015 for which property taxes are due on January 15, 2016, the penalty schedule for unpaid property taxes and assessments set forth in Section 12-45-180, including the commencement of a tax execution, must be delayed by two months in each portion of the schedule

(B)    This section only applies to real property damaged during the catastrophic weather event in October 2015, and for which the owner of the real property received federal assistance from the Federal Emergency Management Agency. The county auditor may require the individual taxpayer to produce whatever proof the auditor determines necessary to implement the provisions of this section.

(C)    Nothing in this section may be construed to mean that real property taxes and assessments are not still due on or before January 15, 2016, or thirty days after the mailing of tax notices, whichever occurs later.

SECTION    2.    This act takes effect upon approval by the Governor. If penalties have been added before the effective date of this act, the auditor shall adjust the penalties in conformity with the provisions of this act. If penalties have been paid before the effective date of this act, the taxpayer is entitled to a refund of penalties paid.

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This web page was last updated on January 13, 2016 at 1:19 PM