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A  Limited-Scope Review of the Residential Property Tax Relief Program
May 1999

REPORT (PDF)     SUMMARY (PDF)

Members of the General Assembly asked us to review the accuracy of property tax reimbursement requests submitted each year to the state by county governments, acting for their local school districts. Section 12-37-251 of the South Carolina Code of Laws requires the state to compensate school districts for revenue lost due to state-mandated reduction in school operating property taxes.