South Carolina House Bill 5351

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Spectrum: Moderate Partisan Bill (Republican 9-1)
Status: Introduced on March 28 2024 - 25% progression
Action: 2024-03-28 - Referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [HTML]

Amend The South Carolina Code Of Laws By Amending Article 1 Of Chapter 23, Title 50, Section 50-23-345, And Section 50-23-375, All Relating To The Titling Of Watercraft And Outboard Motors, So As To Delete The Requirement That Outboard Motors Be Titled; By Amending Section 12-37-3210, Relating To Tax Notices For Boats, Boat Motors, And Watercraft, So As To Allow The Auditor To Consolidate The Tax Notice; By Amending Section 12-37-890, Relating To A Place Where Property Shall Be Returned For Taxation, So As To Provide That Boats, Boat Motors, And Watercraft Must Be Returned To The County In Which The Boat, Boat Motor, Or Watercraft Is Principally Located For Taxation; By Amending Section 12-37-3220, Relating To Property Tax Returns For Boats, Boat Motors, And Watercraft, So As To Provide That Such Property Tax Returns Must Be Submitted To The County In Which The Boat, Boat Motor, Or Watercraft Is Principally Located If That Is Different Than The Owner's County Of Residence; By Amending Section 50-23-340, Relating To Application For And Issuance Of Number And Certificate Fees, So As To Provide That Applications For Motorboat Numbers Must Include A Declaration Of The County In Which The Motorboat Is Principally Located; By Amending Section 50-23-370, Relating To Expiration And Renewal, So As To Provide That Certificate Renewal Notices Must Be Sent To Owners Of Watercraft Principally Located In The County; And By Amending Section 12-37-220, Relating To Property Tax Exemptions, So As To Provide A Property Tax Exemption For Fifty Percent Of The Fair Market Value Of Watercraft.

Taxation on boats

Rep. Gary Brewer [R]	Rep. Cody Mitchell [R]	Rep. Micajah Caskey [R]	Rep. Brian Lawson [R]
Rep. Travis Moore [R]	Rep. Joseph Bustos [R]	Rep. Tom Hartnett [R]	Rep. Brandon Guffey [R]
Rep. Todd Rutherford [D]	Rep. William Hewitt [R]

Date	Chamber	Action
2024-03-28	House	Referred to Committee on Ways and Means
2024-03-28	House	Introduced and read first time

S0038 (Similar To) 2023-02-08 - Scrivener's error corrected
S1114 (Similar To) 2024-04-19 - Scrivener's error corrected

Chapter	Article	Section	Citation Type	Statute Text
12	37	220	(n/a)	See Bill Text
12	37	3210	(n/a)	See Bill Text
12	37	3220	(n/a)	See Bill Text
12	37	890	(n/a)	See Bill Text
50	23	340	(n/a)	See Bill Text
50	23	345	(n/a)	See Bill Text
50	23	370	(n/a)	See Bill Text
50	23	375	(n/a)	See Bill Text

Type	Source
Summary	https://www.scstatehouse.gov/billsearch.php?billnumbers=5351&session=125&summary=B
Text	https://www.scstatehouse.gov/sess125_2023-2024/prever/5351_20240328.htm