South Carolina General Assembly
124th Session, 2021-2022

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Indicates Matter Stricken
Indicates New Matter

S. 37

STATUS INFORMATION

General Bill
Sponsors: Senator Grooms
Document Path: l:\s-res\lkg\006prop.kmm.lkg.docx

Introduced in the Senate on January 12, 2021
Currently residing in the Senate Committee on Finance

Summary: Property tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/9/2020  Senate  Prefiled
   12/9/2020  Senate  Referred to Committee on Finance
   1/12/2021  Senate  Introduced and read first time (Senate Journal-page 108)
   1/12/2021  Senate  Referred to Committee on Finance 
                        (Senate Journal-page 108)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/9/2020

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

A BILL

TO AMEND SECTION 12-37-220(A)(3) OF THE 1976 CODE, RELATING TO EXEMPTIONS FROM PROPERTY TAXES, TO PROVIDE THAT VEHICLES LEASED BY CHURCHES ARE EXEMPT FROM PROPERTY TAXES.

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

SECTION    1.    Section 12-37-220(A)(3) of the 1976 Code is amended to read:

    "(3)    all property of all public libraries,; churches, including leased church vehicles;, parsonages,; and burying grounds, but this exemption for real property does not extend beyond the buildings and premises actually occupied by the owners of the real property, with the exception of leased church vehicles;"

SECTION    2.    This act takes effect upon approval by the Governor.

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This web page was last updated on January 13, 2021 at 9:37 AM