Greenville Voters Approve Municipal Sales Tax for Infrastructure Projects, Property Tax Relief

City of Greenville residents, by a wide margin, approved a 1 percent sales and use tax, with 67 percent of voters supporting the referendum. Under state law, at least 20 percent of the revenue generated must be used to provide property tax relief for owner-occupied homes within the City, with the remaining revenue available to fund infrastructure projects adopted by City Council. 

Currently, net taxable sales within city limits are approximately $5 billion annually, meaning a 1 percent tax is projected to generate an average of approximately $11 million annually in property tax relief for City homeowners and $45 million annually for infrastructure projects over the eight-year life of the tax.  

“I’m grateful that city residents chose to invest in roads, sidewalks, infrastructure, public safety, and property tax relief,” said Mayor Knox White. “The 500+ projects, which truly put neighborhoods first, were identified through years of planning and represent needs across every part of our city. We’re ready to get started.” 

Voters affirmed a City Council adopted list which covers more than 500 projects, including roadway improvement projects, stormwater and road-related drainage projects, critical sewer infrastructure projects, public assembly facilities, administration buildings, public safety projects, and fire stations.  

Under state law, most groceries, gasoline, and prescription medications are exempt from local sales taxes.  

What's Next Following Voter Approval of the Municipal Tax?

Once the election results are certified through the County Election Commission and declared through City Council resolution, the certified ordinance outlining the voter-approved projects will be filed with the South Carolina Department of Revenue. Collections would begin on May 1, 2027, with the first disbursements anticipated to be received by the City from the State Treasurer’s Office by the end of July.

Over the next several months, staff will present the first-year implementation plan to City Council and the public. During that time, City Council will assess the resources needed, establish a separate financial system and fund, and begin developing procurement guidelines for the Tier 1 projects.