For three decades, South Carolina state and local government spending has grown faster than revenues. Annual government growth has also outpaced the per capita income growth.
Three times state lawmakers have responded with swaps and reforms to the tax system. Despite the relief, the counties, cities and school districts have engaged in a perpetual increase of fees and property tax millage in addition to the adoption of local option sales taxes. The swap of funds has actually driven up revenues and expenditures at all levels of government. Since the 1995 property tax relief bill millage has been raised in 44 counties