Property Tax Alert–South Carolina

February 2005

A city's method of calculating the rollback millage rates for the year following a countywide reassessment of property for property tax purposes violated statutory provisions that limited the calculation to specified variables. The city added two additional variables that were not statutorily authorized but failed to hold a public hearing, which would have allowed it to legally override the statutorily-mandated requirements. Regardless of the merits of the city's method, the variables permitted by statute were clear and unambiguous and any deviation from those variables required a public hearing.

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