Skip to page body Home About Us Government Doing Business Living Here Visiting Us I Want To... Contact Us

Local Option Sales Tax for Property Tax Relief Information

Public Notice to Taxpayers

On November 5, 2013, the Dorchester County Board of Elections and Registration will conduct a Referendum pursuant to Resolution 13-10 which was adopted by Dorchester County Council on June 17, 2013. The purpose of the Referendum is to allow the qualified electors of Dorchester County to determine whether or not a one percent sales and use tax should be levied in Dorchester County for the purpose of allowing a credit against a taxpayer's county and municipal ad valorem tax liability and for the purpose of funding county and municipal operations in the Dorchester County area.

If this sales and use tax is approved, State law requires that at least 71% of the revenue received by a county and municipality must be used to provide a credit against the property tax liability of taxpayers in the county and municipality. State law also provides that up to 100% of the revenue received by a county and municipality may be used to provide a credit against the property tax liability of taxpayers in the county and municipality.

If 71% of the revenue received is used to provide a credit against the property tax liability of taxpayers, the anticipated credit in the first full year of implementation is anticipated to be as follows for the following classes of property:

Jurisdiction

$10,000 Personal Property including but not limited to an automobile

$150,000

Primary

Residence

$250,000 Commercial Facility

$500,000 Industrial Facility

Dorchester County

$3.70

$55.56

$92.60

$185.20

Summerville

$3.94

$59.16

$98.60

$197.20

North Charleston

$3.17

$47.51

$79.18

$158.36

St. George

$5.72

$85.76

$142.93

$285.85

Ridgeville

$22.80

$342.00

$570.01

$1,140.01

Harleyville

$6.16

$92.35

$153.92

$307.84

If 100% of the revenue received is used to provide a credit against the property tax liability of taxpayers, the anticipated credit in the first full year of implementation is anticipated to be as follows for the following classes of property:

Jurisdiction

$10,000 Personal Property including but not limited to an automobile

$150,000

Primary

Residence

$250,000 Commercial Facility

$500,000 Industrial Facility

Dorchester County

$4.71

$70.66

$117.77

$235.55

Summerville

$6.55

$98.19

$163.65

$327.30

North Charleston

$5.54

$83.08

$138.46

$276.92

St. George

$10.80

$162.04

$270.07

$540.13

Ridgeville

$31.49

$467.40

$787.22

$1,574.45

Harleyville

$10.65

$159.68

$266.13

$532.25

Property/facilities located within the corporate limits of a municipality can anticipate both a municipal and county tax credit against their property tax liability.

Related Information

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Download Acrobat Reader Download Flash Player Download QuickTime Download Windows Media Player Download Microsoft Silverlight Download Word Viewer Download Excel Viewer Download PowerPoint Viewer
Last updated: 11/14/2013 8:52:42 AM