1207

							                                 South Carolina General Assembly
                                     118th Session, 2009-2010

S. 1207

STATUS INFORMATION

General Bill
Sponsors: Senator Reese
Document Path: l:\council\bills\bbm\9571htc10.docx

Introduced in the Senate on February 23, 2010
Currently residing in the Senate Committee on Finance

Summary: Property tax exemptions


HISTORY OF LEGISLATIVE ACTIONS

    Date   Body Action Description with journal page number
 2/23/2010 Senate Introduced and read first time SJ-6
 2/23/2010 Senate Referred to Committee on Finance SJ-6


VERSIONS OF THIS BILL

2/23/2010
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 9                               A BILL
10
11   TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF
12   LAWS OF SOUTH CAROLINA, 1976, RELATING TO
13   PROPERTY TAX EXEMPTIONS, SO AS TO EXTEND TO
14   EMERGENCY MEDICAL TECHNICIANS WHO ARE
15   PERMANENTLY AND TOTALLY DISABLED AS A RESULT
16   OF A SERVICE-CONNECTED DISABILITY AND THEIR
17   SURVIVING SPOUSES THE HOMESTEAD EXEMPTION
18   ALLOWED SIMILARLY DISABLED VETERANS OF THE
19   ARMED FORCES, LAW ENFORCEMENT OFFICERS, AND
20   FIREFIGHTERS.
21
22   Be it enacted by the General Assembly of the State of South
23   Carolina:
24
25   SECTION 1. Section 12-37-220(B)(1)(e) of the 1976 Code, as
26   last amended by Act 224 of 2004, is further amended to read:
27
28      “(e) As used in this item:
29         (i)‘eligible owner’ means:
30            (A) a veteran of the armed forces of the United States who
31   is permanently and totally disabled as a result of a
32   service-connected disability and who files with the Department of
33   Revenue a certificate signed by the county service officer
34   certifying this disability;
35            (B) a former law enforcement officer as further defined in
36   Section 23-23-10, who is permanently and totally disabled as a
37   result of a law enforcement service-connected disability;
38            (C) a former firefighter, including a volunteer firefighter
39   as further defined in Chapter 80 of , Title 40, who is permanently
40   and totally disabled as a result of a firefighting service-connected
41   disability;


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 1           (D) a former emergency medical technician (EMT) who is
 2   permanently and totally disabled as a result of a service-connected
 3   disability. For purposes of this subitem, a former EMT means a
 4   person who was employed by a governmental entity as an EMT
 5   while holding a valid basic, intermediate or paramedic certificate
 6   issued by the South Carolina Department of Health and
 7   Environmental Control pursuant to regulations under the authority
 8   of Chapter 61, Title 44, the Emergency Medical Services Act of
 9   South Carolina and who as a result of that employment, became
10   permanently and totally disabled.
11        (ii) ‘permanently and totally disabled’ means the inability to
12   perform substantial gainful employment by reason of a medically
13   determinable impairment, either physical or mental, that has lasted
14   or is expected to last for a continuous period of twelve months or
15   more or result in death;
16        (iii) ‘qualified surviving spouse’ means the surviving spouse
17   of an individual described in subsubitem (i) while remaining
18   unmarried, who resides in the house, and who owns the house in
19   fee or for life. Qualified surviving spouse also means the surviving
20   spouse of a member of the armed forces of the United States who
21   was killed in action, or the surviving spouse of a law enforcement
22   officer, or firefighter, or EMT who died in the line of duty as a law
23   enforcement officer, or firefighter, or EMT as these terms are
24   further defined in Section 23-23-10, and Chapter 80 of ,Title 40,
25   and subsubitem (D) above who at the time of death owned the
26   house in fee or jointly with the now surviving spouse, if the
27   surviving spouse remains unmarried, resides in the house, and has
28   acquired ownership of the house in fee or for life;
29        (iv) ‘house’ means a dwelling and the lot on which it is
30   situated classified in the hands of the current owner for property
31   tax purposes pursuant to Section 12-43-220(c).”
32
33   SECTION 2. This act takes effect upon approval by the Governor
34   and applies for property tax years beginning after 2009.
35                                ----XX----
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