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S 0060 - Allows a 100 percent property tax exemption on residential property for owners 70 years old and older

Tracking Level: Of Interest
Sponsor: Darrell Jackson (D)
Last Action: 1/10/2017 - Referred to Committee on Finance
Senate Committee: Fin
Assigned To:
Property TaxesNext Bill

Staff Analysis of the Legislation
Summary of the bill as introduced: Allows a 100 percent property tax exemption on residential property for owners 70 years old and older and who have made the property a primary residence for 30 years.

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Session 122 - (2017-2018)Printer Friendly
(pdf format)
S 0060 General Bill, By Jackson
Summary: Property tax exemptions
    A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW AN EXEMPTION FROM ALL PROPERTY TAX EQUAL TO ONE HUNDRED PERCENT OF THE VALUE SUBJECT TO TAX OF AN OWNER-OCCUPIED RESIDENCE IF THE OWNER HAS ATTAINED THE AGE OF SEVENTY YEARS AND HAS MADE THE PROPERTY HIS RESIDENCE FOR THIRTY YEARS.
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12/13/16Senate Prefiled
12/13/16Senate Referred to Committee on Finance
01/10/17Senate Introduced and read first time (Senate Journal-page 43)
01/10/17Senate Referred to Committee on Finance (Senate Journal-page 43)


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