South Carolina H 3499: Constitutional amendment

Bill Text

2025-2026 Bill 3499 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3499

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A joint Resolution

PROPOSING AN AMENDMENT TO ARTICLE X OF THE CONSTITUTION OF 
SOUTH CAROLINA, RELATING TO FINANCE, TAXATION, AND BONDED DEBT BY ADDING 
SECTION 17 SO AS TO ESTABLISH A TAXPAYER'S BILL OF RIGHTS THAT REQUIRES VOTER 
APPROVAL FOR NEW AND INCREASED TAXES AND FEES AND LIMITS INCREASES IN CERTAIN 
REVENUE.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. It 
is proposed that Article X of the Constitution of this State be amended by 
adding:

 Section 17. (A) This 
section shall be referred to as "The Taxpayer's Bill of Rights."

 (B) This section 
must be interpreted to reasonably restrain most of the growth of government. 
All provisions supersede conflicting state constitutional and statutory 
provisions.

 (C) The State and 
all of its political subdivisions, including school districts, must have voter 
approval in advance for:

 (1) any new 
tax, tax rate increase, any new fee, fee increase, mill levy above that for the 
prior year, valuation for assessment ratio increase for a property class, or 
extension of an expiring tax, or a tax policy change directly causing a net tax 
revenue gain to any district.

 (2) except for 
refinancing bonded debt at a lower interest rate or adding new employees to 
existing pension plans, creation of any multiple fiscal year direct or indirect 
debt or other financial obligation whatsoever without adequate present cash 
reserves pledged irrevocably and held for payments in all future fiscal years.

 (D)(1) Voter 
approval for items in subsection (C) must be decided at the general election on 
the first Tuesday in November of odd numbered years. 

 (2) At least 
thirty days before the election, the State or political subdivision, as 
applicable, shall mail at the least cost, and as a package where jurisdictions 
with an election overlap, a titled notice or set of notices addressed to "All 
Registered Voters" at each address of one or more active registered electors. 
Titles shall have this order of preference: "NOTICE OF ELECTION TO INCREASE 
TAXES/TO INCREASE DEBT/TO INCREASE FEES." Notices shall include only:

 (a) the 
election date, hours, ballot title, text, and local election office address and 
telephone number;

 (b) for 
proposed tax or bonded debt increases, the estimated or actual total of the 
jurisdiction's fiscal year spending for the current year and each of the past 
four years, and the overall percentage and dollar change;

 (c) for the 
first full fiscal year of each proposed tax increase, estimates of the maximum 
dollar amount of each increase and of the jurisdiction's fiscal year spending 
without the increase;

 (d) for 
proposed bonded debt, its principal amount and maximum annual and total 
repayment cost, and the principal balance of total current bonded debt and its 
maximum annual and remaining total repayment cost;

 (e) two 
summaries, up to five hundred words each, one for and one against the proposal, 
of written comments filed with the election officer at least forty-five days 
before the election. No summary shall mention names of persons or private 
groups, nor any endorsements of or resolutions against the proposal. The 
election officer shall maintain and accurately summarize all other relevant 
written comments.

 (3) Except by 
later voter approval, if a tax increase or fiscal year spending exceeds any 
estimate for the same fiscal year, the tax increase is thereafter reduced up to 
one hundred percent in proportion to the combined dollar excess, and the 
combined excess revenue refunded in the next fiscal year. District bonded debt 
shall not issue on terms that could exceed its share of its maximum repayment 
costs.

 (E) 
Notwithstanding subsection (C), the State and its political subdivisions, 
including school districts, may proceed without voter approval for emergencies 
so long as the jurisdiction possessed and used emergency reserves equaling 
three percent of its fiscal year spending on the declared emergency. Economic 
conditions, revenue shortfalls, and salary or fringe benefit increases are not 
an emergency for which this subsection may be utilized. Emergency property 
taxes are prohibited. Emergency taxes also shall meet all of the following 
conditions:

 (1) A 
two-thirds majority of the members of each house of the General Assembly or of 
a local board declares the emergency and imposes the tax by separate recorded 
roll call votes.

 (2) Emergency 
tax revenue must be refunded within one hundred eighty days after the emergency 
ends if not spent on the emergency.

 (F)(1) The maximum 
annual percentage change in state fiscal year spending equals inflation pl