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H 3004

Jack Armour Memorial Bridge

2025-2026 Regular Session Introduced by Tommy Pope

Authorizes towns to grant a local 35% residential property tax exemption for seniors age 70+, on their primary home (including condos/co-ops), reducing local tax burden.

Adopted, returned to House with concurrence
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WeVote Research Nonpartisan
Bill Summary · H 3004

Summary — H 3004

Note on documents provided
- The materials submitted appear to combine two different measures under the same bill number: (A) a Massachusetts-style draft amendment to Chapter 59 (property tax law) authorizing a residential exemption for senior citizens; and (B) a South Carolina concurrent resolution naming a bridge the “Jack Armour Memorial Bridge.” These are separate subject matters and likely originate from different jurisdictions. Readers should confirm the official source and jurisdiction before taking action.

Purpose

  • Massachusetts-style provision: Authorize cities and towns to adopt a local-option residential property tax exemption for Senior Citizen taxpayers (age 70+).
  • South Carolina concurrent resolution: Request the South Carolina Department of Transportation (SCDOT) to name the bridge that crosses Taylor Creek on SC Highway 901 in York County the “Jack Armour Memorial Bridge” and to erect appropriate signage.

Key provisions — Property tax exemption (Chapter 59, proposed Section 5O)

  • Local option: Boards of selectmen or mayors (with city council approval where applicable) may adopt the exemption.
  • Amount: Exemption up to 35% of the average assessed value of all Class One (residential) parcels in the municipality.
  • Eligibility: Applies only to the taxpayer’s principal residence used as domicile for income tax purposes and where the taxpayer is age 70 or older.
  • Interaction with other exemptions: This exemption is in addition to exemptions under existing section 5; however, total reductions may not lower taxable valuation below 10% of full and fair cash valuation (except as allowed under clause Eighteenth of section 5).
  • Condominium and cooperative treatment: “Parcel” includes condominium units. For cooperative corporations (chapter 157B), the member’s occupied portion (proportionate to shares) may be treated as real property for the exemption; tax savings realized by the cooperative must be credited against amounts chargeable to the member.
  • Manufactured/mobile homes: The provision does not change tax status of the home itself but may apply to the land on which it sits, if requirements are met.
  • Application timing: Senior taxpayers aggrieved by a denial may apply to assessors on a commissioner-approved form on or before the deadline established under section 59; such applications are treated as timely under chapter 59.
  • Local adoption: The cooperative/corporation-specific paragraph takes effect in a city/town upon local acceptance.

Key provisions — Jack Armour Bridge resolution (SC)

  • Requests SCDOT to name the Taylor Creek bridge on SC-901 in York County the “Jack Armour Memorial Bridge.”
  • Directs placement of appropriate markers or signs containing that name.
  • Provides background on Jack Lee Armour (d. March 20, 2008, age 79) and rationale for naming (local ties, involvement during bridge repair).

Who is affected

  • Property exemption: Municipal governments (assessors, selectboard/mayor, city councils) and homeowners aged 70+ who own and occupy residences (including condos and qualifying cooperative units) in municipalities that adopt the option.
  • Bridge resolution: South Carolina Department of Transportation, local York County community, and families/associates of Jack Lee Armour.

Procedural / timeline notes

  • Materials show multiple actions (committee referrals, reads, adoption, recalls) dated Jan–Apr 2025 and a hearing scheduled 06/16/2025. Because the packet mixes texts and actions from different jurisdictions, verify the official legislative tracking page for the correct H 3004 in the relevant state (Massachusetts or South Carolina) for final status and next steps.

Recommendation

  • Confirm jurisdiction and retrieve the authoritative bill text from the state legislature’s website (Massachusetts General Court or South Carolina General Assembly) before relying on or implementing provisions.

Compiled from official sources — confirm details with the bill’s official record.

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