Comprehensive Tax Reform

This report concludes that South Carolina’s property tax system is complex, nontransparent, unfair, and inefficient. South Carolina’s Act 388 passed in 2006 with the aim of providing property tax relief to certain homeowners. However, by shifting greater property tax burdens from homeowners to businesses and renters, it increased the disparity in property tax rates and made South Carolina’s property tax system more of an outlier compared to the rest of the U.S.

Read the entire study here