South Carolina General Assembly
125th Session, 2023-2024

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Indicates Matter Stricken
Indicates New Matter

H. 3511


General Bill
Sponsors: Reps. McDaniel and Henegan
Document Path: LC-0076DG23.docx

Introduced in the House on January 10, 2023
Currently residing in the House Committee on Ways and Means

Summary: Property tax


Date Body Action Description with journal page number
12/15/2022 House Prefiled
12/15/2022 House Referred to Committee on Ways and Means
1/10/2023 House Introduced and read first time (House Journal-page 193)
1/10/2023 House Referred to Committee on Ways and Means (House Journal-page 193)

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A bill

to amend the South Carolina Code of Laws by adding Section 4-1-190 so as to require a county to consult with other affected taxing entities before entering into a fee in lieu of property taxes agreement, to require the county to issue an annual report detailing distributions, and to require the state treasurer to withhold certain funds from the county if the property distributions are not disbursed.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.   Chapter 1, Title 4 of the S.C. Code is amended by adding:

   Section 4-1-190.      (A)   Before a county enters into a fee in lieu of property taxes agreement, the county must consult with the other affected taxing entities regarding the effects of the agreement on the other entities. The county must provide projections for the amount of revenue expected to be distributed to each entity each year from the agreement, and the method by which the projections were calculated.

   (B)   Each year a fee in lieu of property taxes agreement is in effect, the county shall provide a report to the other affected taxing entities of the total amount of revenue generated from the agreement, the amount of revenue distributed to each taxing entity, and the calculation used to determine each distribution.

   (C)   In any year in which the county fails to distribute an affected taxing entity its correct distribution as provided by law, the Office of the State Treasurer shall withhold the county's State Aid to Subdivisions Act distribution until the correct amount is distributed.

SECTION 2.   This act takes effect upon approval by the Governor.


This web page was last updated on January 11, 2024 at 5:33 PM