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Bill > H3502


SC H3502

SC H3502
Property tax exemption


summary

Introduced
01/10/2023
In Committee
01/10/2023
Crossed Over
Passed
Dead
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)

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