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Bill > H3116


SC H3116

SC H3116
Disabled Veterans Property Tax


summary

Introduced
01/10/2023
In Committee
05/11/2023
Crossed Over
05/11/2023
Passed
03/11/2024
Dead
Signed/Enacted/Adopted
03/14/2024

Introduced Session

125th General Assembly

Bill Summary

Amend The South Carolina Code Of Laws By Amending Section 12-37-610, Relating To Persons Liable For Taxes And Assessments On Real Property, So As To Provide That Certain Disabled Veterans Of The Armed Forces Of The United States And Certain Spouses Are Exempt From Property Taxes In The Year In Which The Disability Occurs; And By Amending Section 12-37-220, Relating To Property Tax Exemptions, So As To Provide That A Qualified Surviving Spouse Includes Certain Spouses Regardless Of Whether The Deceased Spouse Applied, Filed For, Or Claimed An Exemption And To Provide That A Property Tax Exemption For Two Private Passenger Vehicles May Be Claimed By Certain Spouses Of A Disabled Veteran Or Certain Trustees. - Ratified Title

AI Summary

This bill amends the South Carolina Code of Laws to provide that certain disabled veterans of the U.S. Armed Forces and their spouses are exempt from property taxes in the year the disability occurs. It also expands the definition of "qualified surviving spouse" to include the spouse of a deceased disabled veteran who met the requirements for the exemption, regardless of whether the deceased spouse applied for it. Additionally, the bill allows the surviving spouse of a disabled veteran to claim a property tax exemption for two private passenger vehicles.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Act No. 116 (on 03/14/2024)

bill text


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