124th Session, 2021-2022
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Bill 3669
Indicates Matter StrickenIndicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
A 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 2020 and any open period less than three years.
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This web page was last updated on January 14, 2021 at 10:20 AM
Variations in Receipt of Benefit
No Variation in Receipt of Benefits
Benefit
Eligible applicants receive a full exemption from assessed value of their primary residence and the lot on which it is situated. Applications must be filed with the State Department of Revenue and must be accompanied by the following documents: (1) A copy of the recorded deed (2) A 4% legal residence form, available from local tax assessor's offices. (3) Veteran applicants who are permanently disabled must include a certificate from the Veteran's Administration or Local County Service Officer certifying total and permanent service connected disability with an effective date. (4) Former law enforcement officer applicants who are permanently disabled must include a copy of the final order issued by Workers' Compensation Commission of total and permanent service connected disability in South Carolina with effective date. (5) Former firefighter applicants must include a copy of the statement from the chief of the fire department and physician of the total and permanent service connected disability in South Carolina with an effective date. Consult local taxing jurisdictions for filing date information.
How is Benefit Disbursed
Exemption from assessed value
Eligible Property Type
Residential
Characteristics of Eligible Property
Only residential property owned by qualifying applicantsis eligible for the benefit.
Eligibility Criteria
Disability
Homeowner
Veteran
Surviving Spouse
Other Criteria
Description of Eligibility Criteria
Eligible applicants include veterans, former law enforcement officers, or former fire fighters who are permanently or totally disabled due to a service-connected disability . Applicants must occupy the qualifying property as a primary residence. Unmarried, surviving spouses of such applicants are also eligible for the benefit. An applicant may also be the unremarried surviving spouse of a veteran, law enforcement officer, or firefighter who was killed in the line of duty as long as he or she continues to occupy the house as a primary residence. Proof of total and permanent disability must be filed by all applicants.
Local Option in Adoption of Program
Local government is unable to exercise an option
Local Option Regarding Program Features
No local option regarding program features
State Funding for Local Tax Loss
State and local government share the local tax loss
Description of State Funding for Tax Loss
State statutes are silent in regard to reimbursement of local tax loss.
Sources
S.C. Code Ann. § 12-37-220(B)(1) (in effect for 2017)
South Carolina Department of Revenue Property Tax Exemption Application (2017) Form PT-401-I [//dor.sc.gov/forms-site/Forms/PT401I.pdf Accessed 03/01/2018] View Archived Source
South Carolina Department of Revenue Exempt Property Web Page [//dor.sc.gov/tax/exempt-property Accessed 03/01/2018] View Archived Source