Property tax is an important revenue source in South Carolina, raising $5.8 billion per year (U.S. Census). In 2020, three organizations published, “A Deep Dive on South Carolina’s Property Tax System,” examining how the system is an outlier compared to the rest of the United States. The study looks at property tax assessment practices, tax burden effects of Act 388, school budget effects of Act 388, property tax abatement policies, and treatment of tax-exempt nonprofit and government properties. The research reveals that South Carolina’s complex property tax system is neither equitable nor competitive. Daphne A. Kenyon, Ph.D. from the Lincoln Institute of Land Policy will present key findings and discuss the opportunities ahead.  Session will be led by moderator Nancy Lee.

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STUDY PARTNERS INCLUDE:

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South Carolina Chamber Foundation

South Carolina Realtors

Lincoln Institute of Land Policy