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Bill > H3927


SC H3927

SC H3927
Homestead exemption


summary

Introduced
02/09/2023
In Committee
02/09/2023
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 12-37-250, RELATING TO THE HOMESTEAD PROPERTY TAX EXEMPTION ALLOWED FOR PERSONS WHO ARE OVER THE AGE OF SIXTY-FIVE YEARS, DISABLED, OR LEGALLY BLIND, SO AS 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 by repealing SECTION 12-37-245 RELATING TO AN OBSOLETE REFERENCE TO THE HOMESTEAD EXEMPTION.

AI Summary

This bill amends the South Carolina Code of Laws to increase the homestead property tax exemption amount for persons who are over the age of 65, disabled, or legally blind, from the first $50,000 to the first $75,000 of the fair market value of the homestead. Additionally, the bill repeals an obsolete reference to the homestead exemption in the code. The bill takes effect upon approval by the Governor and applies for property tax years beginning after 2022.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Committee on Ways and Means (on 02/09/2023)

Bill Topics

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
  • ‐ Assistance to the Disabled and Handicapped
  • ‐ Services for the Elderly and Senior Citizens

bill text


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