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H4602 • 2026
Special Purpose Districts
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Special Purpose Districts
Member(s) request name added as sponsor: Dillard, Burns, Wickensimer, Spann-Wilder, Garvin, Willis, King, Grant, J.L. Johnson, McDaniel, Luck, Williams
Introduced and read first time ( House Journal-page 33 )
Referred to Committee on Ways and Means ( House Journal-page 33 )
Prefiled
Referred to Committee on Ways and Means
Special Purpose Districts
2025-2026 Bill 4602: Special Purpose Districts - South Carolina Legislature Online South Carolina General Assembly 126th Session, 2025-2026 Download This Bill in Microsoft Word Format Indicates Matter Stricken Indicates New Matter H. 4602 STATUS INFORMATION General Bill Sponsors: Reps. Jones, Dillard, Burns, Wickensimer, Spann-Wilder, Garvin, Willis, King, Grant, J.L. Johnson, McDaniel, Luck and Williams Document Path: LC-0396SA26.docx Introduced in the House on January 13, 2026 Currently residing in the House Summary: Special Purpose Districts HISTORY OF LEGISLATIVE ACTIONS Date Body Action Description with journal page number 12/16/2025 House Prefiled 12/16/2025 House Referred to Committee on Ways and Means 1/13/2026 House Introduced and read first time ( House Journal-page 33 ) 1/13/2026 House Referred to Committee on Ways and Means ( House Journal-page 33 ) 1/15/2026 House Member(s) request name added as sponsor: Dillard, Burns, Wickensimer, Spann-Wilder, Garvin, Willis, King, Grant, J.L. Johnson, McDaniel, Luck, Williams View the latest legislative information at the website VERSIONS OF THIS BILL 12/17/2025 A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 6-11-347 SO AS TO PROVIDE THAT A SPECIAL PURPOSE DISTRICT SHALL ADJUST ITS MILLAGE RATE TO REFLECT THE REMOVAL OF SERVICE RESPONSIBILITIES FOLLOWING THE CONSOLIDATION OF SUCH SERVICES. B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. A rticle 1, Chapter 11, Title 6 of the S.C. Code is amended by adding: S ection 6-11-347 . ( A) A special purpose district that consolidates or removes services is required to reduce its current millage rate for property tax purposes by the following fiscal year to reflect the removal of its responsibility for services. ( B) The South Carolina Revenue and Fiscal Affairs Office, in consultation with the appropriate county, shall calculate the appropriate adjusted millage rate based on: ( 1) historical service expenditures as a proportion of the district's total budget; ( 2) current service responsibilities; and ( 3) revenue needs for continued fire and police protection services. ( C) The adjusted millage rate must be submitted by the district to the appropriate county auditor no later than June first for implementation in the upcoming property tax cycle. ( D) ( 1) The South Carolina State Auditor shall conduct an annual review for a three-year period of any special purpose district that reduces its millage rate in compliance with this section. ( 2) If the district fails to reduce its millage as required, the State Treasurer shall withhold ten percent of the district's state-distributed revenue until compliance is verified. S ECTION 2. This act takes effect upon approval by the Governor and first applies to tax years after 2025. ----XX---- This web page was last updated on January 13, 2026 at 2:42 PM