Did a disabled veteran’s surviving spouse get a vehicle property-tax exemption by holding the special veteran plate?

Plain-English summary

The Attorney General concluded that the surviving spouse of a disabled veteran was not entitled to the vehicle property-tax exemption given to the veteran under the statute then in force, even if the spouse held a special disabled-veteran license plate. The property-tax provision named disabled veterans but did not extend that particular exemption to their surviving spouses.

The office contrasted other exemptions that expressly mentioned surviving spouses. It also explained that the special plate provision gave an eligible surviving spouse a registration-fee exemption, but did not create a vehicle property-tax exemption.

Currency note

This opinion was issued in 2010. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Q: Did the surviving spouse’s special plate establish the vehicle property-tax exemption? A: The opinion said no. The plate rule addressed registration fees, not the separate property-tax exemption.

Q: Why did the AG reject the vehicle-tax claim?
A: The vehicle exemption named disabled veterans but omitted surviving spouses, while other exemptions in the same statute expressly included spouses.

Q: Did the opinion say a spouse could not hold the special plate? A: No. It recognized eligibility for a plate under the separate provision but found that the plate did not confer the requested tax exemption.

Background and statutory framework

A county veterans affairs official asked whether a surviving spouse with the special plate qualified for the disabled-veteran vehicle exemption. The office compared the vehicle exemption, the plate provision, and neighboring exemptions that expressly protected certain spouses.

Citations and references

The original opinion text below quotes S.C. Code Ann. § 12-37-220(B)(3) and discusses section 56-3-1110.

Source

• Landing page: https://www.scag.gov/opinions/opinions-archive/january-20-2010/
• Original PDF: https://www.scag.gov/wp-content/uploads/2011/03/mcwaters-j-c-os-8897-1-20-10-property-tax-exemption-surviving-spouse-disabled-veteran.pdf

Original opinion text

HENRY MCMASTER
ATIORNEY GENERAL

January20, 2010

Ms. Judy C. Mcwaters
Chester County Office of Veteran Affairs
Post Office Drawer 580
Chester, South Carolina 29706
Dear Ms. McWaters:
We received your letter requesting an opinion of this Office as to whether the surviving spouse of a disabled veteran is entitled to a property tax exemption on his or her vehicle if he or she currently holds a special license plate pursuant to section 56-3-1110 of the South Carolina Code. Law/Analysis

Section 12-37-220 of the South Carolina Code (2000 & Supp. 2008) provides a list of property tax exemptions and includes an exemption on two private passenger vehicles owned or leased by a disabled veteran. Two private passenger vehicles owned or leased by any disabled veteran designated by the veteran for which special license tags have been issued by the Department of Motor Vehicles under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the veteran has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed with the Department of Motor Vehicles. S.C. Code Ann.§ 12-37-220(B)(3) (Supp. 2008). This provision clearly allows a property tax exemption for disabled veterans, but does not mention whether or not their surviving spouses would also be entitled to an exemption. Nonetheless, you argue that because other provisions in section 12-37-220 exempting disabled veterans from property taxes on their homes and prisoners of war from property tax on their up to two vehicles specifically apply to surviving spouses, section 12-37-220(B)(3) should be read as affording a R EMBERT c. DENNJS B UILDING •

PoS'r OPFtCE Box ll549 •

COLUMBIA , SC 292U-1.549

• T ELEPHONE 803-734-3970 •

FACSIMILE 803-253-6283

Ms. McWaters
Page2
January 20, 2010

property tax exemption on vehicles owned by the surviving spouse of a disabled veteran. In addition, you argue because a surviving spouse of a disabled veteran is eligible pursuant to section 56-3-1110 of the South Carolina Code (2006 & Supp. 2008) to receive a special license tag, he or she is eligible pursuant to section 12-37-220(B)(3) to receive a property tax exemption on his or her vehicles. Because section 12-37-220(B)(3) does not specifically address surviving spouses of disabled veterans, we must employ the rules of statutory interpretation to determine whether they may be entitled to the property tax exemption afforded to disabled veterans. The cardinal rule of statutory interpretation is to "ascertain and effectuate the intent of the legislature." Berkeley County School Dist. v. South Carolina Dept. ofRevenue, 383 S.C. 334, 345, 679 S.E.2d913, 919 (2009)(quotations omitted). In addition, "[t]he words of the statute must be given their plain and ordinary meaning without resorting to subtle or forced construction to limit or expand the statute's operation." Id. (quotations omitted). In addition, "[i]n construing statutory language, the statute must be read as a whole, and sections which are part of the same general statutory law must be construed together and each one given effect." TNS Mills, Inc. v. South Carolina Dep't of Revenue, 331 S.C. 611, 503 S.E.2d 471(1998). However, our courts also recognize the canon of construction "expressio unius est exclusio alterius" or "inclusio unius est exclusio alterius" which is "to express or include one thing implies the exclusion of another, or of the alternative." Hodges v. Rainey, 341 S.C. 79, 86, 533 S.E.2d 578, 582 (2000). In reading section 12-37-220 as a whole, we recognize that section (B)(l) specifically allows a surviving spouse of a disabled veteran to receive a property tax exemption on his or her house until he or she remarries. In addition, we note that section (B)(29) specifically states that the surviving spouse of a qualified former prisoner of war is eligible for a property tax exemption on his or her vehicle until he or she remarries. Thus, the Legislature specifically addressed the eligibility of a surviving spouse with regard to these two exemptions. However, the Legislature did not see fit to provide the same eligibility to a surviving spouse of a disabled veteran in section 12-37-220(B)(3). Thus, following the canon of expressio unius est exclusio alterius, we must presume that the Legislature did not intend for surviving spouses to be eligible to receive a property tax exemption on their vehicles due to their spouse's status of a disabled veteran.

Furthermore, we do not believe surviving spouses of disabled veterans are eligible to receive a property tax exemption on vehicles just because they are eligible to receive a special license tag pursuant to section 56-3-1110. Section 56-3-1110 specifically allows a surviving spouse of a disabled veteran to obtain a special license plate so long as the surviving spouse does not remarry. As a result of obtaining a special license plate, section 56-3-1110 exempts surviving spouses from paying registration fees. However, this provision does not exempt a surviving spouse from paying property taxes on such a vehicle. Moreover, although section 12-37-220(B)(3) partly relies on a veteran's possession ofa special license plate issued under section 56-3-1110 to determine eligibility for the exemption, we do not believe that any rights obtained by a surviving spouse in section 56-31110, dealing solely with special license plates and registration fees, creates a right to receive a

Ms. Mcwaters
Page 3
January 20, 2010

property tax exemption under section 12-37-220(B)(3). These two provisions are separate and section 56-3-1110 cannot create a new right under section 12-37-220(B)(3) outside of what is provided for by the Legislature in section 12-3 7-220(B)(3 ). Accordingly, we do not believe that the Legislature intended for a surviving spouse of disabled veteran to be eligible to receive a property tax exemption on his or her vehicle, regardless of whether or not he or she holds a special license plate issued pursuant to section 56-3-1110. Very truly yours, Henry McMaster Attorney General

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By:

REVIEWED AND APPROVED BY:

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/Robert D. Cook
Deputy Attorney General

Cydney M. Milling
Assistant Attorney General