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H 4712 - Classifies off-premise outdoor advertising signs as personal property

Tracking Level: Passed
Sponsor: Brian White (R)
Last Action: 5/6/2016 - Act No. 167
House Committee:
Assigned To:
Property TaxesNext Bill

Staff Analysis of the Legislation

04.05.2016 The Senate Finance Committee gave this bill a favorable report as amended by the subcommittee.
03.22.2016 The Senate Finance Property Taxation subcommittee gave this bill a favorable report as amended. The amendment eliminates any loopholes for structures other than billboards.
02.10.2016 The House Ways and Means Committee gave this bill a favorable report as amended. The amendment requires both written and electronic notice to the assessor if a mistake is made.
02.04.2016 The House Ways and Means Property Tax subcommittee gave this bill a favorable report as amended. The amendment requires written notification from property owners for 2014 and 2015 changes in assessments.
Summary of the bill as introduced: Classifies off-premise outdoor advertising signs as personal property and requires an off-premise sign site to be taxed at its value that existed before the erection of the sign.

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Session 121 - (2015-2016)Printer Friendly
(pdf format)
H*4712 (Rat #0173, Act #0167 of 2016) General Bill, By White, Bannister, Rutherford, G.R. Smith, Lowe, Pitts, Hiott, Erickson, Clemmons, Loftis, G.M. Smith, Hayes, Sandifer, Whitmire, Cole, Simrill, Allison, Cobb-Hunter, Long, Huggins, Delleney, Pope and Bales
Similar (S 0995)
Summary: Agricultural real property, mobile home, and lessee improvements
    AN ACT TO AMEND SECTION 12-43-230, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TREATMENT OF AGRICULTURAL REAL PROPERTY, MOBILE HOME, AND LESSEE IMPROVEMENTS TO REAL PROPERTY, SO AS TO CLASSIFY OFF-PREMISES OUTDOOR ADVERTISING SIGNS AS PERSONAL PROPERTY AND TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES AN OFF-PREMISES SIGN SITE MUST BE TAXED AT ITS VALUE WHICH EXISTED BEFORE THE ERECTION OF THE SIGN. - ratified title
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01/20/16House Introduced and read first time (House Journal-page 6)
01/20/16House Referred to Committee on Ways and Means (House Journal-page 6)
02/11/16House Committee report: Favorable with amendment Ways and Means (House Journal-page 85)
02/23/16House Member(s) request name added as sponsor: Bales
02/23/16House Amended (House Journal-page 41)
02/24/16House Read second time (House Journal-page 12)
02/24/16House Roll call Yeas-105 Nays-0 (House Journal-page 13)
02/25/16House Read third time and sent to Senate (House Journal-page 18)
02/25/16Senate Introduced and read first time (Senate Journal-page 7)
02/25/16Senate Referred to Committee on Finance (Senate Journal-page 7)
04/06/16Senate Committee report: Favorable with amendment Finance (Senate Journal-page 9)
04/07/16Senate Committee Amendment Adopted (Senate Journal-page 40)
04/11/16 Scrivener's error corrected
04/12/16Senate Read second time (Senate Journal-page 15)
04/12/16Senate Roll call Ayes-42 Nays-0 (Senate Journal-page 15)
04/13/16Senate Read third time and returned to House with amendments (Senate Journal-page 24)
04/21/16House Concurred in Senate amendment and enrolled (House Journal-page 31)
04/21/16House Roll call Yeas-106 Nays-0 (House Journal-page 32)
04/26/16 Ratified R 173
04/29/16 Signed By Governor
05/04/16 Effective date 04/29/16
05/06/16 Act No. 167



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