Bills Assigned to Keyword - Property Taxes (52)

Date of Last Recorded Action: 4/26/2024


H 3019 Exempts a caretaker of a disabled child from a percentage of property taxesSummary of the bill as introduced: Exempts the first $50,000 of the value of the dwelling house and a lot not to exceed one acre of land of a resident who cares for a disabled child in the dwelling house and is unable to be employed outside of the house due to the needs of the child.
Sponsor: G. Murrell Smith, Jr. House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/8/2013
Keywords: Property Taxes
Of Interest
H 3027 Allows active duty Armed Services members to claim the four percent assessment ratio02.18.2014 The Senate Finance committee gaave this bill a favorable report as amended by the subcommittee.02.06.2014 The Senate Finance Property Taxation subcommittee gave this bill a favorable report with an amendment. The amendment changes the effective date from 2012 to 2013.04.17.2013 The House Ways and Means committee gave this bill a favorable report.04.16.2013 The House Ways and Means Property Tax subcommittee gave this bill a favorable report with an amendment. The amendment conforms the bill to the Senate version S301.Summary of the bill as introduced: Allows an active duty member of the US Armed Forces to claim the four percent assessment ratio on property regardless of the owner's relocation and regardless of any rental income. This bill also allows members to claim the four percent assessment ratio on two residences as long as the owner is trying the sell the first residence within 30 days of buying the second residence.
Sponsor: G. Murrell Smith, Jr. House Com: WM Senate Com: Fin
Status: Act No. 133 Status Date: 3/19/2014
Keywords: Property Taxes
Passed
H 3106 Increases the amount for property tax homestead exemption 04.16.2013 The House Ways and Means Property Tax subcommittee carried this bill over.Summary of the bill as introduced: Increases the property tax homestead exemption amount from the first $50,000 of the fair market value to the first $75,000.
Sponsor: William E. "Bill" Crosby House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/8/2013
Keywords: Property Taxes
Of Interest
H 3111 Exempts certain businesses from property taxesSummary of the bill as introduced: Exempts a portion of the fair market value of all real property associated with a facility for the generation of electric power placed into service after the effective date of this bill.
Sponsor: William "Bill" Clyburn House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/8/2013
Keywords: Property Taxes
Of Interest
H 3113 Allows a total property tax exemption for homeowners 65 years old and olderSummary of the bill as introduced: Allows an exemption from all property tax equal to 100 percent of the value subject to tax of an owner-occupied residence if the owner is 65 years old or older.
Sponsor: L. Kit Spires House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/8/2013
Keywords: Property Taxes
Of Interest
H 3158 Requires counties to allow installment payments of property taxesSummary of the bill as introduced: Requires counties after 2013 to allow installment payment of property taxes and requires tax notices to include information about the installment option.
Sponsor: Leon Howard House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/8/2013
Keywords: Property Taxes
Of Interest
H 3239 Exempts certain property taxes for multiunit residential propertySummary of the bill as introduced: Requires multiunit residential real property containing four units or less which each unit occupant occupies as his primary residence on a rental or ownership basis must be taxed on an assessment equal to four percent.
Sponsor: William K. "Bill" Bowers House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/8/2013
Keywords: Property Taxes
Of Interest
H 3252 Classifies solar energy real property as agricultural propertySummary of the bill as introduced: Classifies solar energy real property as agricultural property for property tax purposes.
Sponsor: James E. Smith, Jr. House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/9/2013
Keywords: Property Taxes
Of Interest
H 3256 Allows active duty Armed Services members to claim the four percent assessment ratioSummary of the bill as introduced: Allows an active duty member of the US Armed Forces to claim the four percent assessment ratio on property regardless of the owner's relocation as long as the owner is on active duty.
Sponsor: James E. Smith, Jr. House Com: WM Senate Com:
Status: House - Member(s) request name added as sponsor: Atwater, Huggins Status Date: 1/15/2014
Keywords: Property Taxes
Of Interest
H 3265 Reduces property taxes on manufacturing to six percent 04.16.2013 The House Ways and Means Property Tax subcommittee adjourned debate on this bill.Summary of the bill as introduced: Reduces the assessment ratio of property taxes on manufacturing, utility and mining real and personal property from 10.5 percent to 6 percent.
Sponsor: Tommy M. Stringer House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/9/2013
Keywords: Property Taxes
Of Interest
H 3343 Requires the General Assembly to define fair market valueSummary of the bill as introduced: Requires the General Assembly to provide a definition of "fair market value" for purposes of the property tax. This bill also eliminates the 15 percent value cap on property and ATI.
Sponsor: Christopher R. "Chris" Hart House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/16/2013
Keywords: Property Taxes
Of Interest
H 3463 Removes responsibility for paying prior year property taxesSummary of the bill as introduced: States that no additional property tax is due for a prior property tax year on a parcel of real property because of an erroneous classification of the parcel when that error was not the result of any act or omission of the current owner of the parcel.
Sponsor: Daniel P. "Dan" Hamilton House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/30/2013
Keywords: Property Taxes
Of Interest
H 3733 Changes the roll back tax calculation for certain properties04.08.2014 The House Ways and Means committee gave this bill a favorable report as amended by the subcommittee.04.08.2014 The House Ways and Means Property Tax subcommittee gave this bill a favorable report with an amendment. The amendment includes the EPA definition of green space  and changes the effective date from 2012 to 2013.Summary of the bill as introduced: Requires that when calculating roll back tax on a parcel of property changed from agricultural to commerical or residential, the value used for platted green space for conservation or open space use of the parcel must be used if the use is 10 percent or more of the parcel. 
Sponsor: Thomas E. "Tommy" Pope House Com: WM Senate Com:
Status: Scrivener's error corrected Status Date: 4/30/2014
Keywords: Property Taxes
Of Interest
H 3830 Extends the homestead property tax exemptionSummary of the bill as introduced: Extends the homestead exemption for the disabled and elderly to all fair market value of the homestead beginning for the property tax year in which the individual currently receiving the exemption attains the age of 85 years old if the gross income of that individual is $50,000 or less.
Sponsor: Robert Q. Williams House Com: MMPMA Senate Com:
Status: House - Referred to Committee on Medical, Military, Public and Municipal Affairs Status Date: 3/20/2013
Keywords: Property Taxes
Of Interest
H 3845 Changes the requirements of property assessment value appealsSummary of the bill as introduced: Requires the property assessment value appeal to be based on market values of real property as of December 31 of the tax year under appeal.
Sponsor: Rick Quinn House Com: WM Senate Com:
Status: House - Member(s) request name added as sponsor: Putnam Status Date: 4/9/2013
Keywords: Property Taxes
Of Interest
H 3938 Local Option School Operating Millage Property Tax Credit ActSummary of the bill as introduced: Allows a county governing body, with referendum approval, to impose a one cent sales tax using the revenue to provide a credit against property tax levied  in the county for school operations.
Sponsor: William G. "Bill" Herbkersman House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 4/11/2013
Keywords: Property Taxes
Of Interest
H 4029 Changes the taxable amount for a motor vehicleSummary of the bill as introduced: Prohibits the fair market value of a motor vehicle from exceeding the amount paid for the motor vehicle as long as the vehicle was purchased from a licensed dealer.
Sponsor: Joshua A. Putnam House Com: WM Senate Com:
Status: House - Member(s) request name removed as sponsor: Thayer, Gagnon Status Date: 5/2/2013
Keywords: Property Taxes
Of Interest
H 4075 Increases the homestead property tax exemption amountSummary of the bill as introduced: Increases the homestead exemption for property taxes from the first $50,000 to the first $75,000 of the fair market value of the home.
Sponsor: Ted M. Vick House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 4/30/2013
Keywords: Property Taxes
Of Interest
H 4115 Removes the four percent property tax assessment ratio on some propertiesSummary of the bill as introduced: Prohibits an owner-occupied residential property from receiving the special four percent assessment ratio if the owner leaves the residence to enter a long-term care facility.
Sponsor: Kirkman Finlay, III House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 5/15/2013
Keywords: Property Taxes
Of Interest
H 4263 Increases the property tax exemption for individuals 70 years old and olderSummary of the bill as introduced: Creates an exemption sufficient to keep the property tax value of a homestead from increasing once the owner attains 70 years old. This bill also provides an additional 25 percent exemption when a person reaches 75 years old.
Sponsor: Don C. Bowen House Com: Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 5/30/2013
Keywords: Property Taxes
Of Interest
H 4306 Exempts part of the property tax value of improvements to a structure on the national registerSummary of the bill as introduced: Exempts one third of the property tax value of improved real property if the improvement is a structure listed on the national register of historic places, has been fully renovated and and for that renovation at least $300,000 was expended in a 12 month period. This bill also does not apply to an owner-occupied residential property that qualifies for the special four percent assessment ratio.
Sponsor: Kirkman Finlay, III House Com: Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 6/6/2013
Keywords: Property Taxes
Of Interest
H 4340 Consumers and Entrepreneurs Homestead Protection ActSummary of the bill as introduced: Revises the way in which the value of the maximum homstead creditor protection is determined.
Sponsor: Joshua A. Putnam House Com: Senate Com:
Status: House - Referred to Committee on Judiciary Status Date: 1/14/2014
Keywords: Property Taxes
Of Interest
H 4361 Adds a millage cap exemption for existing school repairs and improvementsSummary of the bill as introduced: Adds a millage cap exemption from the cap for the costs of existing school repairs and improvements to facilities for the sole purpose of making the facilities safe to continue to use.
Sponsor: J. Wayne George House Com: Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/14/2014
Keywords: Finance/Revenue/Taxes Property Taxes
Of Interest
H 4363 Defines "legally separated" for purposes of the four percent assessment ratio for propertySummary of the bill as introduced: Defines "legally separated" for purposes of the four percent assessment ratio for property and requires annual reapplication and recertification to maintain the special four percent assessment ratio for certain separated spouses.
Sponsor: G. Murrell Smith, Jr. House Com: Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/14/2014
Keywords: Property Taxes
Of Interest
H 4367 Creates an exemption to keep the property tax value from increasing for owners 70 years old and olderSummary of the bill as introduced: Creates an exemption to keep the property tax value from increasing for owners 70 years old and older. The bill also increases the exemption by 25 percent every five years.
Sponsor: Don C. Bowen House Com: Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/14/2014
Keywords: Property Taxes
Of Interest






Municipal Association of South Carolina
1411 Gervais St., PO Box 12109, Columbia, SC 29211
Phone: 803.799.9574, Fax: 803.933.1299, mail@masc.sc