South Carolina General Assembly
124th Session, 2021-2022

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Indicates Matter Stricken
Indicates New Matter

S. 540

STATUS INFORMATION

General Bill
Sponsors: Senator Hutto
Document Path: l:\council\bills\nbd\11171dg21.docx

Introduced in the Senate on February 9, 2021
Currently residing in the Senate Committee on Finance

Summary: Surviving Spouse

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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    2/9/2021  Senate  Introduced and read first time (Senate Journal-page 8)
    2/9/2021  Senate  Referred to Committee on Finance (Senate Journal-page 8)

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/9/2021

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

A BILL

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE ADDITIONAL CIRCUMSTANCES WHEREBY THE HOUSE OF A QUALIFYING SURVIVING SPOUSE IS EXEMPT.

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

SECTION    1.    Section 12-37-220(B)(1) of the 1976 Code is amended by adding a subitem to read:

    "(f)    Notwithstanding any other provision of this item, the house of a qualified surviving spouse is exempt from ad valorem taxation regardless of from whom the house was acquired or whether the individual described in subsubitem (i) actually had an ownership interest in the house, so long as such individual and the qualified surviving spouse used the house as their domicile immediately prior to such individual's death, and the qualified surviving spouse had at least a fifty percent ownership interest in the house immediately prior to such individual's death. Additionally, if a surviving spouse would be a qualified surviving spouse but for from whom the house was acquired or the lack of an ownership interest in the house by an individual described in subsubitem (i), then the surviving spouse is deemed a qualified surviving spouse so long as the surviving spouse meets the requirements of this subitem (f) and otherwise remains eligible."

SECTION    2.    This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2020.

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This web page was last updated on July 20, 2021 at 10:38 AM