BIL:4386
RTN:383
ACN:297
TYP:General Bill GB
INB:House
IND:20020108
PSP:Witherspoon
SPO:Witherspoon, Littlejohn, W.D. Smith, Vaughn, Altman, Walker, Knotts
DDN:l:\council\bills\bbm\10565htc02.doc
DPB:20020522
LAD:20020509
GOV:S
DGA:20020603
SUB:Homestead exemption, personal representative for estate of deceased taxpayer is deemed the agent for purposes of applying for
HST:
BodyDateAction DescriptionComLeg Involved
______
------20020617Act No. A297
------20020603Signed by Governor
------20020528Ratified R383
House20020522Concurred in Senate amendment,
enrolled for ratification
Senate20020515Read third time, returned to House
with amendment
Senate20020509Amended, read second time,
notice of general amendments
Senate20020508Committee report: Favorable06 SF
Senate20020418Introduced, read first time,06 SF
referred to Committee
House20020418Read third time, sent to Senate
House20020417Amended, read second time
House20020416Co-Sponsor added (Rule 5.2) by Rep.Knotts
House20020411Committee report: Favorable with30 HWM
amendment
House20020108Introduced, read first time,30 HWM
referred to Committee
House20011205Prefiled, referred to Committee30 HWM
Versions of This Bill
Revised on 20020411
Revised on 20020417
Revised on 20020508
Revised on 20020509
TXT:
(A297, R383, H4386)
AN ACT TO AMEND SECTION 1237252, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REAL PROPERTY ELIGIBLE FOR THE HOMESTEAD EXEMPTION ALLOWED PROPERTY OWNERS SIXTYFIVE YEARS OF AGE AND OLDER OR PERMANENTLY AND TOTALLY DISABLED OR LEGALLY BLIND, AND THE ACCOMPANYING FOUR PERCENT ASSESSMENT RATIO APPLICABLE TO SUCH A HOMESTEAD FOR PROPERTY TAX PURPOSES, SO AS TO PROVIDE THAT THE PERSONAL REPRESENTATIVE OF THE ESTATE OF A DECEASED TAXPAYER IS DEEMED THE AGENT OF THE DECEASED TAXPAYER FOR ALL PURPOSES OF APPLYING FOR THE ASSESSMENT RATIO AND EXEMPTION AND ANY CLAIM FOR REFUND ARISING THEREUNDER, TO CLARIFY THAT A REFUND MAY BE CLAIMED FOR THE PRECEDING TAX YEAR WHEN A TAXPAYER OVERPAYING A RESIDENCE ASSESSMENT AT FOUR PERCENT FAILED TO APPLY FOR THE HOMESTEAD EXEMPTION AND TO ALLOW THESE APPLICATIONS AND CLAIMS FOR REFUND FOR PROPERTY TAX YEARS BEGINNING AFTER 2000.
Be it enacted by the General Assembly of the State of South Carolina:
Property tax, claims for refund
SECTION1.Section 1237252 of the 1976 Code is amended by adding at the end:
“(C)Notwithstanding any other provision of law, if a deceased taxpayer failed to claim the assessment ratio allowed pursuant to Section 1243220(c) or the exemption allowed pursuant to Section 1237250, or both, before the date of the taxpayer’s death, then the personal representative of the deceased taxpayer’s estate is deemed the agent of the deceased taxpayer for purposes of the applications required pursuant to these sections and any claim for refund arising pursuant to resulting overpayments. The timeliness of the filing by a personal representative of applications or claims for refund under this subsection and the property tax years to which they apply are determined by those property tax years open to the deceased taxpayer immediately before the taxpayer’s death.
(D)Notwithstanding any other provision of law, when a person applies for the exemption allowed pursuant to Section 1237250 and was qualified for this exemption in the prior tax year in addition to the current tax year, the person may be certified for the exemption, not to extend beyond the immediate preceding tax year.”
Time effective
SECTION2.This act takes effect upon approval by the Governor and applies for property tax years beginning after 2000. The deadline for filing an application for the four percent assessment ratio and the homestead exemption, or both, and any claims for refund arising thereunder, for property tax year 2001 is extended through the sixtieth day following the approval of this act by the Governor.
Ratified the 28th day of May, 2002.
Approved the 3rd day of June, 2002.
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