Greenville City Council puts 1% sales tax referendum on November ballot

Greenville City Council voted unanimously to add a referendum question to the November ballot asking city residents to consider a local 1% sales tax that would provide property tax relief on owner-occupied homes and fund city infrastructure projects.

The ordinance includes a project list and the exact language for the ballot question. The list contains 521 projects with an estimated cost of $410.5 million, covering five categories: roadway improvement projects, stormwater and road-related drainage projects, critical sewer infrastructure projects, public assembly facilities, administration buildings and public safety projects, and fire stations.

Until this year, only counties in South Carolina could ask voters to approve a local option sales tax. New legislation signed by Governor McMaster in May 2026 allows municipalities located in counties without an existing local sales tax to pursue their own 1% tax, subject to voter referendum. Greenville County is one of three counties in the state that does not have a local sales tax.

Under state law, most groceries, gasoline and prescription medications are exempt from local sales taxes. Additionally, under the new act, at least 20% of all revenue from the municipal sales tax must be used for property tax credits for owner-occupied residences.

Currently, net taxable sales within the City of Greenville are approximately $5 billion annually, meaning a 1% tax could provide city homeowners with approximately $11 million in property tax relief and fund roughly $45 million in specific infrastructure projects each year for eight years.