South Carolina General Assembly
123rd Session, 2019-2020

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Indicates Matter Stricken
Indicates New Matter

A173, R174, H3596

STATUS INFORMATION

General Bill
Sponsors: Reps. Long, Erickson, Clemmons, Bales, Fry, Loftis, Burns, Hewitt, Bannister, Forrester, Herbkersman, Huggins, Lowe, D.C. Moss, B. Newton, W. Newton, Pope, Robinson, Sandifer, Simrill, G.M. Smith, G.R. Smith, Tallon, Toole, Trantham, Johnson, V.S. Moss, Stringer, Willis, Bailey, Elliott, B. Cox, Magnuson, Clary, Hixon, Martin, Davis, Mace, Kimmons, Bennett, Bradley, Jordan, Finlay, Gagnon, McDaniel, Daning, Allison, Collins, McCoy, Atkinson, Hayes, Kirby, Wooten, Ballentine, Caskey, McCravy, Gilliam, Hill, Chellis, Crawford, Taylor, Young, Weeks, Yow, Whitmire, Hosey, Clyburn, Brown, Govan, Moore and Henderson-Myers
Document Path: l:\council\bills\nbd\11176dg19.docx

Introduced in the House on January 15, 2019
Introduced in the Senate on April 10, 2019
Last Amended on September 23, 2020
Currently residing in the Senate
Governor's Action: September 29, 2020, Signed

Summary: Ad valorem taxes

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/15/2019  House   Introduced and read first time (House Journal-page 79)
   1/15/2019  House   Referred to Committee on Ways and Means 
                        (House Journal-page 79)
    3/6/2019  House   Member(s) request name added as sponsor: Johnson, 
                        V.S.Moss, Stringer, Willis, Bailey, Elliott, B.Cox, 
                        Magnuson, Clary, Hixon, Martin, Davis, Mace, Kimmons, 
                        Bennett, Bradley, Jordan, Finlay, Gagnon, McDaniel
   3/11/2019  House   Member(s) request name added as sponsor: Daning, 
                        Allison, Collins, McCoy, Atkinson, Hayes, Kirby, 
                        Wooten, Ballentine, Caskey, McCravy, Gilliam, Hill, 
                        Chellis, Crawford, Taylor, Young
   3/19/2019  House   Member(s) request name added as sponsor: Weeks, Yow, 
                        Whitmire, Hosey, Clyburn
   3/27/2019  House   Committee report: Favorable Ways and Means 
                        (House Journal-page 37)
    4/4/2019  House   Debate adjourned until  Tues., 4-9-19 
                        (House Journal-page 74)
    4/9/2019  House   Member(s) request name added as sponsor: Brown, Govan, 
                        Moore, Henderson-Myers
    4/9/2019  House   Requests for debate-Rep(s).  Stavrinakis, Norrell, Mack, 
                        Ott, Hart, Kirby, Ballentine, R. Williams, Jefferson, 
                        Lowe, Wheeler, King, S. Williams, Brawley, 
                        Cobb-Hunter, Taylor, Hosey, Clary, Hixon 
                        (House Journal-page 28)
    4/9/2019  House   Requests for debate removed-Rep(s).  Ott, Clary, 
                        Stavrinakis, Ballentine, Kirby, Taylor, Hixon, King, 
                        Cobb-Hunter, Brawley, R. Williams, Norrell 
                        (House Journal-page 143)
    4/9/2019  House   Requests for debate removed-Rep(s).  Hosey, Wheeler, 
                        Lowe, Jefferson, Mack (House Journal-page 160)
    4/9/2019  House   Amended (House Journal-page 173)
    4/9/2019  House   Read second time (House Journal-page 173)
    4/9/2019  House   Roll call Yeas-91  Nays-0 (House Journal-page 176)
   4/10/2019  House   Read third time and sent to Senate 
                        (House Journal-page 16)
   4/10/2019  Senate  Introduced and read first time (Senate Journal-page 16)
   4/10/2019  Senate  Referred to Committee on Finance (Senate Journal-page 16)
   1/23/2020  Senate  Committee report: Favorable with amendment Finance 
                        (Senate Journal-page 15)
   1/28/2020          Scrivener's error corrected
   3/10/2020  Senate  Committee Amendment Adopted (Senate Journal-page 33)
   3/10/2020  Senate  Amended (Senate Journal-page 33)
   3/11/2020          Scrivener's error corrected
   3/11/2020  Senate  Amendment Reconsidered (Senate Journal-page 20)
   9/16/2020  Senate  Amended (Senate Journal-page 18)
   9/16/2020  Senate  Read second time (Senate Journal-page 18)
   9/16/2020  Senate  Roll call Ayes-40  Nays-1 (Senate Journal-page 18)
   9/16/2020  Senate  Unanimous consent for third reading on next legislative 
                        day (Senate Journal-page 18)
   9/17/2020  Senate  Read third time and returned to House with amendments 
                        (Senate Journal-page 6)
   9/23/2020  House   Senate amendment amended (House Journal-page 76)
   9/23/2020  House   Roll call Yeas-100  Nays-0 (House Journal-page 76)
   9/23/2020  House   Returned to Senate with amendments 
                        (House Journal-page 76)
   9/23/2020  Senate  Non-concurrence in House amendment 
                        (Senate Journal-page 135)
   9/23/2020  Senate  Roll call Ayes-0  Nays-39 (Senate Journal-page 135)
   9/23/2020  House   House recedes from amendment(s) (House Journal-page 121)
   9/23/2020  Senate  Ordered enrolled for ratification 
                        (Senate Journal-page 137)
   9/25/2020          Ratified R  174
   9/29/2020          Signed By Governor
   10/7/2020          Effective date  01/01/21
   10/7/2020          Act No.  173

View the latest legislative information at the website

VERSIONS OF THIS BILL

1/15/2019
3/27/2019
4/9/2019
1/23/2020
1/28/2020
3/10/2020
3/11/2020
3/11/2020-A
9/16/2020
9/23/2020
9/23/2020-A

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

NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.

(A173, R174, H3596)

AN ACT TO AMEND SECTION 12-43-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CLASSIFICATION OF PROPERTY AND ASSESSMENT RATIOS FOR PURPOSES OF AD VALOREM TAXATION, SO AS TO LIMIT ROLLBACK TAXES TO THREE YEARS WHEN LAND CLASSIFIED AS AGRICULTURAL REAL PROPERTY IS APPLIED TO ANOTHER USE.

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

Reduction of rollback tax years

SECTION    1.    Section 12-43-220(d)(4) of the 1976 Code is amended to read:

"(4)    Except as provided pursuant to Section 12-43-222, when real property which is in agricultural use and is being valued, assessed, and taxed under the provisions of this article, is applied to a use other than agricultural, as evidenced by actions taken by the owner of the real property which is inconsistent with agricultural use, it is subject to additional taxes, referred to as rollback taxes, in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized pursuant to this item and the taxes that would have been paid or payable had the real property been valued, assessed, and taxed as other real property in the taxing district, in the current tax year (the year of change in use) and each of the three tax years immediately preceding in which the real property was valued, assessed, and taxed as provided in this item. If in the tax year in which a change in use of the real property occurs the real property was not valued, assessed, and taxed under this article, then the real property is subject to rollback taxes for each of the three tax years immediately preceding in which the real property was valued, assessed, and taxed pursuant to this item. In determining the amounts of the rollback taxes chargeable on real property which has undergone a change in use, the assessor for the rollback tax years involved shall ascertain:

(A)    the fair market value without consideration of the standing timber of such real property under the valuation standard applicable to other real property in the same classification;

(B)    the amount of the real property assessment for the particular tax year by multiplying such fair market value by the appropriate assessment ratio provided in this article;

(C)    the amount of the additional assessment on the real property for the particular tax year by deducting the amount of the actual assessment on the real property for that year from the amount of the real property assessment determined under (B) of this section;

(D)    the amount of the rollback for that tax year by multiplying the amount of the additional assessment determined under (C) of this section by the property tax rate of the taxing district applicable for that tax year."

Time effective

SECTION 2. This act takes effect January 1, 2021, and applies for agricultural real property changed to another use after 2020.

Ratified the 25th day of September, 2020.

Approved the 29th day of September, 2020.

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This web page was last updated on October 7, 2020 at 5:00 PM