What the Penny Sales Tax Would Cost, and How It Is Funded
Costs & Funding
The measure would fund roads, transit and greenbelts through an additional one percent sales tax.
HOW PROPERTY AND SALES TAXES WORK
Property Taxes
- Are based on taxable property value and local tax rates
- Apply differently to owner-occupied homes and rental property
- Include exemptions and limits on increases in taxable value, with exceptions
Proposed Sales Taxes
- Exempt rent/mortgage, groceries, home power and water, gas, auto purchases, prescriptions, and professional services
- Apply to taxable purchases by residents, visitors, commuters and businesses
- Depend on how much a household spends on taxable goods and services
The Trust for Public Land's February 2026 feasibility study for Greenville County estimates that, with groceries exempt, roughly 35% of revenue would come from spending by Greenville County residents, with the remaining roughly 65% from visitors and commercial spending.
The county measure provides no property-tax credit. The four municipal measures include credits for qualifying owner-occupied homes.
CALCULATOR
Use our personal calculator to estimate your household’s additional sales tax and, if you qualify, the property-tax credit from one of the four proposed city measures.
Greenville County & Municipal Penny Plan Calculator
Two Plans. Two Different Needs
| Use of funds | Greenville County | Greenville | Travelers Rest | Mauldin | Simpsonville |
|---|---|---|---|---|---|
| Roads / transportation | 90% | Included | Included | Included | Included |
| Public transit | 3% | Facilities | Not included | Not included | Not included |
| Land preservation / conservation easements | 7% | Not included | Not included | Not included | Not included |
| Sidewalks / connectivity | Included when transportation-related | Included | Included | Included | Included |
| Stormwater / drainage | Included when transportation-related | Included | Included | Included | Included |
| Sewer infrastructure | Not included | Included | Not included | Not included | Not included |
| Public parking | Not included | Not included | Included | Not included | Not included |
| Fire stations / public safety facilities | Not included | Included | Not included | Included | Not included |
| Other public / civic facilities | Not included | Included | Included | Not included | Not included |
County percentages reflect the $1.1 billion cap, not guaranteed spending. * When part of a transportation-related project. City plans also include park and trail projects in Greenville and Travelers Rest.
Each city publishes its own measure: Greenville, Travelers Rest, Mauldin and Simpsonville.
HOW MANY COUNTIES HAVE PENNIES
| County | Total sales tax | Local share |
|---|---|---|
| Greenville | 6% | none |
| Anderson | 7% | 1 cent |
| Pickens | 7% | 1 cent |
| Spartanburg | 7% | 1 cent |
| Laurens | 8% | 2 cents |
Source: S.C. Department of Revenue, Form ST-500, Local Tax Designation by County, effective 1 May 2026.
How do neighboring South Carolina Counties pay for their infrastructure needs? Greenville and Oconee are the only two counties in the state that have never adopted a local sales tax. Several counties have adopted two. After roughly 30 years without a property tax increase, Greenville County raised its millage in 2023 for the fiscal 2024 budget. Over those same 30 years, an item that cost $1 in 1993 would have cost $2.11 by 2023.
Greenville and Oconee are the only two counties SCDOR lists as imposing no local sales and use tax. Beaufort’s rate is also 6% today, but its Green Space tax expired 1 March 2025. Sources: S.C. Department of Revenue, Sales and Use Tax Manual, Chapter 12 (September 2025); SCDOR notice, 4 February 2025.
