summary
Introduced
01/10/2023
01/10/2023
In Committee
01/10/2023
01/10/2023
Crossed Over
Passed
Dead
05/09/2024
05/09/2024
Introduced Session
125th General Assembly
Bill Summary
A bill to amend the South Carolina Code of Laws by amending Section 12-37-220, relating to property tax exemptions, so as to provide that certain surviving spouses are eligible for the exemption.
AI Summary
This bill amends the South Carolina Code of Laws to provide that certain surviving spouses are eligible for a property tax exemption. Specifically, it allows the surviving spouse of a member of the U.S. Armed Forces who died from a service-connected disability to claim the exemption, even if the disability determination was made after the veteran's death. It also expands the definition of "qualified surviving spouse" to include the surviving spouse of a member of the U.S. Armed Forces who was killed in action or the surviving spouse of a law enforcement officer or firefighter who died in the line of duty. The bill takes effect upon approval by the Governor and applies to tax years beginning after 2022.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Referred to Committee on Ways and Means (on 01/10/2023)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.scstatehouse.gov/billsearch.php?billnumbers=3502&session=125&summary=B |
| BillText | https://www.scstatehouse.gov//sess125_2023-2024/prever/3502_20221208.htm |
| BillText | https://www.scstatehouse.gov/sess125_2023-2024/prever/3502_20221208.htm |
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