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H. 3112
STATUS INFORMATION
General Bill
Sponsors: Rep. Caskey
Document Path: l:\council\bills\nbd\11006dg19.docx
Introduced in the House on January 8, 2019
Currently residing in the House Committee on Ways and Means
Summary: Ad valorem tax, exemptions
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/18/2018 House Prefiled
12/18/2018 House Referred to Committee on Ways and Means
1/8/2019 House Introduced and read first time (House Journal-page 92)
1/8/2019 House Referred to Committee on Ways and Means
(House Journal-page 92)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM AD VALOREM TAXES, SO AS TO PROVIDE THAT THE QUALIFIED SURVIVING SPOUSE EXEMPTION FOR A SUBSEQUENTLY ACQUIRED HOUSE APPLIES TO THE SURVIVING SPOUSE REGARDLESS OF THE LOCATION OF THE ORIGINAL HOUSE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(1)(b) of the 1976 Code is amended to read:
"(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 exemption allowed by this subitem to a qualified surviving spouse for the subsequently acquired house applies regardless of the location of the original house so long as the surviving spouse remains otherwise qualified. The qualified surviving spouse shall inform the Department of Revenue of the address of a subsequent house;"
SECTION 2. This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2018.
This web page was last updated on March 10, 2020 at 10:33 AM