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S 0050 - Allows a person to claim a boat or watercraft as a primary residence for property tax purposes

Tracking Level: Of Interest
Sponsor: George Campsen (R)
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 person to claim a boat or watercraft as a primary residence for property tax purposes.

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Session 122 - (2017-2018)Printer Friendly
(pdf format)
S 0050 General Bill, By Campsen
Summary: Property taxes for boats and watercraft
    A BILL TO AMEND SECTION 12-37-224, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ASSESSMENT OF PROPERTY TAXES FOR BOATS AND WATERCRAFT WITH CERTAIN FEATURES, SO AS TO PROVIDE THAT A PERSON MAY CLAIM A QUALIFYING BOAT OR WATERCRAFT AS HIS PRIMARY RESIDENCE FOR PURPOSES OF AD VALOREM PROPERTY TAXATION, TO PROVIDE FOR APPLICATION FILING REQUIREMENTS IF THERE IS A CHANGE IN OWNERSHIP, AND TO DEFINE NECESSARY TERMS.
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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 38)
01/10/17Senate Referred to Committee on Finance (Senate Journal-page 38)



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Municipal Association of South Carolina
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