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H. 3391
STATUS INFORMATION
General Bill
Sponsors: Reps. Oremus, Taylor, Haddon, Pope and Hosey
Document Path: l:\council\bills\jn\3253dg21.docx
Introduced in the House on January 12, 2021
Currently residing in the House Committee on Ways and Means
Summary: Quadrennial reassessment
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/9/2020 House Prefiled
12/9/2020 House Referred to Committee on Ways and Means
1/12/2021 House Introduced and read first time (House Journal-page 179)
1/12/2021 House Referred to Committee on Ways and Means
(House Journal-page 179)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-43-217, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO QUADRENNIAL REASSESSMENT, SO AS TO PROVIDE THAT THE APPRAISED VALUE OF REAL PROPERTY MAY BE INCREASED ONLY IF THE INCREASE IS REASONABLY SUPPORTED BY CLEAR AND CONVINCING EVIDENCE, AND TO PROVIDE THAT THE TAXING JURISDICTION HAS THE BURDEN OF PROVING SUCH EVIDENCE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-43-217(A) of the 1976 Code is amended to read:
"(A)(1) Notwithstanding any other provision of law, once every fifth year each county or the State shall appraise and equalize those properties under its jurisdiction. Property valuation must be complete at the end of December of the fourth year and the county or State shall notify every taxpayer of any change in value or classification if the change is one thousand dollars or more. In the fifth year, the county or State shall implement the program and assess all property on the newly appraised values.
(2) In appraising real property pursuant to item (1), the newly appraised value may be higher than the previous value only if the increase is reasonably supported by clear and convincing evidence when all of the reliable and probative evidence in the record is considered as a whole. The taxing jurisdiction may satisfy the requirement that the appraisal is reasonably supported by clear and convincing evidence by presenting evidence showing that the inequality in the appraisal of property has been corrected with regard to the properties that were considered in determining the value of the subject property. The burden of proof is on the taxing jurisdiction to support an increase in the newly appraised value. Notwithstanding any other provision of law, if a taxpayer appeals an appraisal made pursuant to this section, the requirements and burden of proof set forth in this item must be applied to the appeal process."
SECTION 2. This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2021.
This web page was last updated on
January 26, 2021 at 10:25 AM