A Deep Dive On South Carolina's Property Tax System: Complex, Inequitable, and Uncompetitive

Page 25

Summary of Chapter 1:

INTRODUCTION AND OVERVIEW OF SOUTH CAROLINA’S PROPERTY TAX SYSTEM

By Daphne A. Kenyon, Ph.D. and Bethany P. Paquin

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Definitions

5min
pages 79-81

Individuals Interviewed

3min
pages 90-91

References

12min
pages 82-89

Chapter 4: Effects of Act 388 on School Budgets

17min
pages 53-62

Chapter 2: Property Tax Assessment Practices in South Carolina

15min
pages 37-45

Key Findings

2min
pages 8-9

Chapter 3: Who Bears the Burden of the Property Tax and the Impact of Act 388

14min
pages 46-52

Chapter 5: Property Tax Abatements, Focusing on FILOTs

12min
pages 63-70

Chapter 1: Introduction and Overview of South Carolina’s Property Tax System

16min
pages 25-36

Policy Options

12min
pages 19-24

Summaries of Chapters

9min
pages 14-18
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