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S. 452
STATUS INFORMATION
General Bill
Sponsors: Senator Scott
Document Path: l:\council\bills\rt\17561sa19.docx
Companion/Similar bill(s): 3848
Introduced in the Senate on January 29, 2019
Currently residing in the Senate Committee on Finance
Summary: Property taxes
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 1/29/2019 Senate Introduced and read first time (Senate Journal-page 9) 1/29/2019 Senate Referred to Committee on Finance (Senate Journal-page 9)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-37-610, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PERSONS LIABLE FOR TAXES AND ASSESSMENTS ON REAL PROPERTY, SO AS TO PROVIDE THAT CERTAIN DISABLED VETERANS OF THE ARMED FORCES OF THE UNITED STATES ARE EXEMPT FROM PROPERTY TAXES IN THE YEAR IN WHICH THE DISABILITY OCCURS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-610 of the 1976 Code is amended to read:
"Section 12-37-610. (A) Each person is liable to pay taxes and assessments on the real property that, as of December thirty-first of the year preceding the tax year, he owns in fee, for life, or as trustee, as recorded in the public records for deeds of the county in which the property is located, or on the real property that, as of December thirty-first of the year preceding the tax year, he has care of as guardian, executor, or committee or may have the care of as guardian, executor, trustee, or committee.
(B) Notwithstanding any other provision of law, a veteran of the armed forces of the United States, who is permanently and totally disabled as a result of a service-connected disability and who files with the department a certificate signed by the county service officer certifying this disability, and who otherwise meets the requirements of Section 12-37-220(B)(1) may immediately claim the exemption for the entire year in which the disability occurs."
SECTION 2. This act takes effect upon approval by the Governor and applies to property tax years beginning after 2018 and any open period less than three years.
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February 5, 2019 at 5:32 PM