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Bill > S0910


SC S0910

SC S0910
Homestead exemptions


summary

Introduced
01/14/2020
In Committee
01/14/2020
Crossed Over
Passed
Dead
09/24/2020

Introduced Session

123rd General Assembly

Bill Summary

Amend Section 12-37-250(a)(1) Of The 1976 Code, Relating To The Homestead Property Tax Exemption Allowed For Taxpayers Who Are Over The Age Of Sixty-five Years, Disabled, Or Legally Blind, To Increase The Exemption Amount From The First Fifty Thousand Dollars To The First Seventy-five Thousand Dollars Of The Fair Market Value Of The Homestead; And To Repeal Section 12-37-245 Of The 1976 Code, Relating To An Obsolete Reference To The Homestead Exemption.

AI Summary

This bill amends Section 12-37-250(a)(1) of the 1976 Code to increase the homestead property tax exemption amount from the first $50,000 to the first $75,000 of the fair market value of the homestead for taxpayers who are over the age of 65, disabled, or legally blind. It also repeals Section 12-37-245, which contained an obsolete reference to the homestead exemption. The bill takes effect upon approval by the Governor and applies to property tax years beginning after 2018.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Referred to Committee on Finance (on 01/14/2020)

bill text


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