South Carolina General Assembly
116th Session, 2005-2006
A402, R418, H4450
STATUS INFORMATION
Joint Resolution
Sponsors: Reps. Cotty, Harrell, Merrill, Walker, Ballentine, Haley, Chellis, E.H.Pitts, Townsend, Clark, Altman, Bailey, Bales, Bingham, Bowers, Brady, Cato, Ceips, Clyburn, Coleman, Cooper, Dantzler, Davenport, Delleney, Duncan, Edge, Frye, Hagood, Harrison, Haskins, Herbkersman, Hinson, Leach, Limehouse, Littlejohn, Loftis, Lucas, Mahaffey, Martin, Phillips, Pinson, M.A.Pitts, Rhoad, Sandifer, Scarborough, G.M.Smith, J.R.Smith, Thompson, Toole, Tripp, Umphlett, Vaughn, White, Whitmire, Young, W.D.Smith, Kirsh, Huggins, Hamilton, McGee and Stewart
Document Path: l:\council\bills\gjk\20687sd06.doc
Companion/Similar bill(s): 960, 1168
Introduced in the House on January 17, 2006
Introduced in the Senate on February 9, 2006
Last Amended on May 31, 2006
Passed by the General Assembly on May 31, 2006
Governor's Action: No signature required
Summary: Property tax reform bill
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
1/17/2006 House Introduced and read first time HJ43
1/17/2006 House Referred to Committee on Ways and Means HJ44
1/19/2006 House Member(s) request name added as sponsor: W.D.Smith, Kirsh, Huggins, Hamilton
1/19/2006 House Member(s) request name removed as sponsor: Hayes
1/24/2006 House Member(s) request name added as sponsor: McGee, Stewart
1/31/2006 House Member(s) request name removed as sponsor: Branham
2/1/2006 House Committee report: Favorable Ways and Means HJ2
2/1/2006 House Special order, set for Wednesday, February 8, 2006, immediately following call of uncontested calendar (Under H.4575) HJ34
2/8/2006 House Read second time HJ25
2/8/2006 House Roll call Yeas102 Nays17 HJ56
2/9/2006 House Read third time and sent to Senate HJ18
2/9/2006 Senate Introduced and read first time SJ9
2/9/2006 Senate Referred to Committee on Judiciary SJ9
2/9/2006 Senate Referred to Subcommittee: Martin (ch), Hutto, Ritchie, Sheheen, Campsen
5/8/2006 Senate Recalled from Committee on Judiciary SJ45
5/9/2006 Senate Amended SJ38
5/9/2006 Senate Read second time SJ38
5/9/2006 Senate Unanimous consent for third reading on next legislative day SJ50
5/11/2006 Scrivener's error corrected
5/11/2006 Senate Read third time and returned to House with amendments SJ3
5/17/2006 House Senate amendment amended HJ76
5/17/2006 House Returned to Senate with amendments HJ80
5/17/2006 Senate Nonconcurrence in House amendment SJ51
5/17/2006 House House insists upon amendment and conference committee appointed Reps.Cotty, Merrill, and Anthony HJ125
5/18/2006 Senate Conference committee appointed Martin, Short, and Ritchie SJ47
5/30/2006 House Free conference powers granted HJ114
5/30/2006 House Free conference committee appointed Reps.Cotty, Merrill, and Anthony HJ117
5/31/2006 Senate Free conference powers granted SJ105
5/31/2006 Senate Free conference committee appointed Martin, Short, and Ritchie SJ105
5/31/2006 Senate Free conference report adopted SJ105
5/31/2006 House Free conference report received and adopted HJ198
5/31/2006 House Roll call Yeas113 Nays2 HJ203
5/31/2006 Senate Ordered enrolled for ratification
6/7/2006 Ratified R 418
6/13/2006 No signature required
6/15/2006 Copies available
6/15/2006 Effective date 06/07/06
10/17/2006 Act No.402
VERSIONS OF THIS BILL
1/17/2006
2/1/2006
5/8/2006
5/9/2006
5/11/2006
5/17/2006
5/31/2006
(A402, R418, H4450)
A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 29, ARTICLE III OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO THE LEGISLATIVE DEPARTMENT, SO AS TO PROVIDE THAT TAXES UPON REAL PROPERTY MUST BE ASSESSED IN ACCORDANCE WITH THE METHODS AS PROVIDED BY THE GENERAL ASSEMBLY IN ARTICLE X OF THE STATE CONSTITUTION; TO AMEND SECTION 6 OF ARTICLE X, SO AS TO PROVIDE THAT THE GENERAL ASSEMBLY SHALL ESTABLISH A METHOD OF VALUATION FOR ASSESSMENT OF REAL PROPERTY WITHIN THE STATE; AND TO PROVIDE THAT THE GENERAL ASSEMBLY BY LAW SHALL PROVIDE FOR THE TERMS, CONDITIONS, AND PROCEDURES TO IMPLEMENT THE ABOVE PROVISIONS.
Be it enacted by the General Assembly of the State of South Carolina:
Property tax amendments proposed
SECTION 1. A. It is proposed that Section 29 of Article III of the Constitution of this State be amended to read:
“Section 29. Taxes on personal property must be laid upon the actual value of the property taxed, as the same shall be ascertained by an assessment made for the purpose of laying such tax. Taxes on real property must be ascertained by the methods provided by the General Assembly by general law as prescribed in Article X of this Constitution.”
B. It is proposed that Section 6 of Article X of the Constitution of this State be amended to read:
“Section 6. Except as otherwise provided in this section, the General Assembly may vest the power of assessing and collecting taxes in all of the political subdivisions of the State, including counties, municipalities, special purpose districts, public service districts, and school districts. Property tax levies shall be uniform in respect to persons and property within the jurisdiction of the body imposing such taxes; provided, that on properties located in an area receiving special benefits from the taxes collected, special levies may be permitted by general law applicable to the same type of political subdivision throughout the State, and the General Assembly shall specify the precise condition under which such special levies shall be assessed. For the tax year beginning 2007, each parcel of real property in this State shall have a maximum value for ad valorem taxes that does not exceed its fair market value. The General Assembly is authorized, by general law, to define ‘fair market value’ and to define when property has been improved or when losses have occurred to change the value of the real property.
The General Assembly shall establish, through the enactment of general law, and not through the enactment of local legislation pertaining to a single county or other political subdivision, the method of assessment of real property within the State that shall apply to each political subdivision within the State. Each political subdivision shall value real property by a method in which the value of each parcel of real property, adjusted for improvements and losses, does not increase more than fifteen percent every five years unless, as defined by the General Assembly, an assessable transfer of interest occurs.
Notwithstanding any other provision of law, for the purposes of calculating the limit on bonded indebtedness of political subdivisions and school districts, pursuant to Sections 14 and 15 of Article X, respectively of the Constitution of this State, the assessed values of all taxable property within a political subdivision or school district shall not be lower than the assessed values of tax year 2006.
Whenever there is a merger of governments authorized under Section 12 of Article VIII, tax districts may be created, based upon the services rendered in each district, but tax levies must be uniform in respect to persons and property within each such district.”
Ballot question
SECTION 2. The proposed amendments in Section 1 must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:
“Must Article III and Article X of the Constitution of this State be amended to authorize the General Assembly to establish the method of valuation for real property based on limits to increases in taxable value, adjusted for improvements and losses, of no more than fifteen percent over a fiveyear period, unless an assessable transfer of interest occurs; to provide that for purposes of calculating the limit on bonded indebtedness of political subdivisions and school districts, the assessed values of all taxable property within a political subdivision or school district shall not be lower than the assessed values for 2006; and to provide that the General Assembly, by general law and not through local legislation pertaining to a single county or other political subdivision, shall provide for the terms, conditions, and procedures to implement the above provisions?
Yes p
No p
Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after ‘Yes’, and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word ‘No’.”
Ratified the 7th day of June, 2006.
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