Bill Text: SC H4476 | 2011-2012 | 119th General Assembly | Introduced


Bill Title: Property tax exemptions

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2012-01-10 - Referred to Committee on Ways and Means [H4476 Detail]

Download: South_Carolina-2011-H4476-Introduced.html


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 EXEMPT FROM PROPERTY TAX ONE PERSONAL MOTOR VEHICLE OWNED OR LEASED BY A DISABLED VETERAN WITH A SERVICE CONNECTED DISABILITY RATING BY THE VETERANS ADMINISTRATION OF AT LEAST SEVENTY PERCENT BUT LESS THAN ONE HUNDRED PERCENT AND TO PROVIDE THE DOCUMENTATION REQUIRED TO CLAIM THE EXEMPTION.

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

SECTION    1.    Section 12-37-220(B)(3) of the 1976 Code, as last amended by Act 45 of 2009, is further amended to read:

"(3)(a)    Two private passenger vehicles owned or leased by any disabled veteran designated by the veteran for which special license tags have been issued by the Department of Motor Vehicles under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the veteran has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed with the Department of Motor Vehicles.

(b)    One private passenger motor vehicle owned or leased by a disabled veteran with a service connected disability rating by the Veterans Administration of at least seventy percent but less than one hundred percent if the veteran has a certificate signed by the county veterans service officer or by the Veterans Administration attesting to the veteran's eligibility for this exemption. This certificate must be filed with the Department of Motor Vehicles."

SECTION    2.    This act takes effect upon approval by the Governor and applies for motor vehicle tax years beginning after June 30, 2012.

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