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Tax Break Tracker Individual Entry

Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.

StateSouth Carolina
Effected JurisdictionLancaster County School District
Jurisdiction type: School district
Fiscal year ending In2019
Program nameFee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
Program purpose: General Economic Development
Statutory authority: Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Abating jurisdiction(s): Lancaster County
Applicable taxesProperty Tax
Method of abatement: Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
Provisions for recapture: (not specified)
Gross revenue loss: $11,452,008
Reimbursement / offset: $0
Net revenue loss: $11,452,008
Type of loss: Passive
Additional notes on dislosure(none)