Now showing items 1-10 of 10

    • Act 388 and the minimum guarantee 

      Saltzman, Ellen W.; Ulbrich, Holley H.; Jim Self Center on the Future (2014-01)
      Act 388 of 2006 provided relief to South Carolina homeowners from school property taxes, resulting in a substantial shift in state education funds among school districts. This report focuses on only one aspect of Act 388, ...
    • Act 388 revisited 

      Saltzman, Ellen Weeks; Ulbrich, Holley H.; Jim Self Center on the Future (2012-11-30)
      This report reviews the effects of homeowner school propert tax relief in South Carolina. The impact of tax relief on the level of school district funding and its composition is examined statewide and at the district ...
    • SC INFORMATION LETTER #15-14 

      South Carolina Department of Revenue (South Carolina State Library, 2015-10-09)
      The Internal Revenue Service has provided special filing and payment relief to victims of flooding in certain counties in South Carolina. A copy of the Internal Revenue Service notice on the tax relief granted affected ...
    • SC INFORMATION LETTER #17-16 

      South Carolina Department of Revenue (South Carolina State Library, 2017-11-15)
      The job tax credit, the tax moratorium, and the reduction in the minimum required fee in lieu of property tax investment are dependent, in part, on per capita income and unemployment rate data received from the South ...
    • SC INFORMATION LETTER #17-8 

      South Carolina Department of Revenue (South Carolina State Library, 2017-06-21)
      The purpose of this information letter is to provide information on tax changes under the South Carolina Infrastructure and Economic Development Reform Act that becomes effective July 1, 2017.
    • SC information letter #21-28 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-10)
      The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
    • SC information letter #22-17 

      South Carolina Department of Revenue (2022-09-29)
      The purpose of this information letter is to provide information on tax changes under the South Carolina Infrastructure and Economic Development Reform Act that becomes effective July 1, 2022..
    • SC information letter #22-23 

      South Carolina Department of Revenue (2022-12-14)
      The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
    • Trust Fund for Property Tax Relief 

      South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2016-11-10)
      This graph shows the trust fund for property tax relief from FY 2005 to FY 2016.
    • Trust Fund For Property Tax Relief 

      South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-11-09)
      This graph shows the trust fund for property tax relief from FY 2007 to FY 2019.