Proposed 2024 Transportation Sales and Use Tax Referendum – Beaufort County One Cent Sales Tax Program

The goals of the proposed 2024 Sales and Use Tax Referendum (the penny tax) are to address Beaufort County infrastructure needs through the completion of transportation and mobility projects amidst growth in our region. According to the latest census data, South Carolina is the fastest-growing state in the nation, and Beaufort County is one of the fastest-growing counties within South Carolina. The referendum question, to be placed on the ballot in November 2024, will ask voters to approve a one percent (1%) sales and use tax in Beaufort County beginning the following year (2025) and continuing for ten (10) years, or until $950 million in funds are raised, whichever occurs first.

Project List

Proposed County-Wide Infrastructure Projects

The Triangle (SC 170, US 278, Argent Blvd) ($120,000,000)

Capacity and safety improvements will be made along the sections of SC 170, US 278, and Argent Blvd that form a triangle. This project will be developed in collaboration with Jasper County.

Ribaut Road Improvements ($75,000,000)

Enhancements will be made along the Ribaut Road Corridor, between Boundary Street and the Russell Bell Bridge, to improve safety, accessibility, pedestrian access, and streetscaping. The project will also address underground utilities and specific improvements to the Lady’s Island Drive intersection for enhanced traffic flow and safety.

SC 46 Improvements ($50,000,000)

Capacity and safety upgrades will be implemented along SC 46 from SC 170 to Jasper County. Additional safety measures, such as turn lanes at intersections, will be added along SC 46 from SC 170 to Buckwalter Parkway. All improvements will be designed to preserve the South Carolina Scenic Byway designation.

US 278 Corridor Improvements ($90,000,000)

Capacity and safety enhancements will be made along US 278 from Moss Creek Drive to Spanish Wells Road. This funding will supplement the monies approved in the 2018 Transportation Sales Tax.

Lady’s Island Corridor Improvements ($60,000,000)

Traffic improvements will be implemented along the Lady’s Island Corridor, from the Woods Memorial Bridge to Chowan Creek. These funds will supplement the 2018 Transportation Sales Tax monies.

2018 Existing Pathway Projects ($30,000,000)

Funds will be allocated for the completion and repair of sidewalks and multi-use pathways throughout Beaufort County, addressing projects left unfinished from the 2018 Transportation Sales Tax. This funding will complement the amounts already approved.

Hilton Head Island Municipal Projects ($30,000,000)

Intersection improvements, including Sea Pines Circle and adjacent corridors, will be prioritized for the safety of motorists, bicyclists, and pedestrians. Projects will align with the Town of Hilton Head’s priorities.

Bluffton Municipal Projects ($30,000,000)

The funds will be used to implement projects prioritized by the Bluffton Town Council, with the exception of Bluffton Parkway 5B (which is defined with limits between Buck Island Road and Buckwalter Parkway). All projects will be based on the town’s specific needs.

North of the Broad Transportation System Improvements ($30,000,000)

$10M will be allocated to each the City of Beaufort, the Town of Port Royal, and Northern Beaufort County for improvements, including intersection upgrades, pathways, flood prevention, and other safety and traffic improvements. Projects will be coordinated with the priorities of each jurisdiction.

Mass Transit ($80,000,000)

This funding will support public transportation for residents, covering operational expenses for existing services, capital improvements, and for the provision of expanded services. Projects may include capacity improvements, new or expanded terminals, parking facilities, route enhancements, or ferry embarkation expansions. Services may involve buses, ferries, or airports.

Safety and Traffic Flow ($100,000,000)

Funds will be utilized on individual projects throughout the County that improve road safety and reduce congestion. Enhancements may include new traffic signals, signal retiming, turn lane upgrades, corridor improvements, road restriping, new roads, and intersection upgrades.

Emergency Evacuation and Resiliency ($55,000,000)

Funds will be allocated for roadway improvements aimed at strengthening the County’s transportation network against flooding and storm impacts. Projects may involve upgrading causeways and bridges to better withstand severe weather, implementing nature-based solutions to prevent erosion, and reinforcing evacuation routes.

Pavement Resurfacing and Preservation ($50,000,000)

This project will focus on resurfacing and preserving all public roadways (state, county, and municipally owned) within the County, with the goal of improving overall pavement conditions.

Dirt Road Paving ($80,000,000)

These funds will accelerate the County’s goal of paving all county-owned and municipally owned dirt roads. The project will cover design, permitting, right-of-way acquisition, and construction.

Pathways ($20,000,000)

This project will fund the design and construction of new sidewalks, multi-use pathways, and pedestrian accommodations. Priorities will be based on County-approved planning documents and efforts to improve pedestrian and cyclist connectivity, with a focus on safe access to schools, parks, and walkable communities.

Greenbelts ($50,000,000)

This project will finance greenbelt initiatives to reduce congestion, promote recreation, and preserve landscapes. Initiatives may include but are not limited to purchasing property for conservation, creating active and passive green space, protecting natural resources, protecting scenic corridors, and developing green spaces for linear parks, trails, and pathways.

Ballot Questions

Beaufort County Special Sales and Use Tax

Question 1

I approve a special sales and use tax in the amount of one percent (1%) to be imposed in Beaufort County for not more than ten (10) years, or until a total of $950,000,000 in resulting revenue has been collected, whichever occurs first, to fund the following projects:

Project (1) For financing the costs of highways, roads, streets, bridges, and other transportation-related projects facilities related thereto including, but not limited to, drainage facilities relating to the highways, roads, streets, bridges, and other transportation-related projects; and mass transit systems operated by Beaufort County or jointly operated by the County and other governmental entities $900,000,000.

Project (2) For financing the costs of greenbelt initiatives $50,000,000.

Instructions to Voters: All qualified electors desiring to vote in favor of levying the special sales and use tax shall vote “YES” and All qualified electors opposed to levying the special sales and use tax shall vote “NO.”

_____ Yes, In favor of the question

_____ No, Opposed to the question

Question 2

I approve the issuance of not exceeding $515,000,000 of general obligation bonds of Beaufort County, maturing over a period not to exceed ten (10) years and payable from the special sales and use tax described in Question 1 above, to fund completion of projects from among the categories described in Question 1 above.

_____ Yes, In favor of the question

_____ No, Opposed to the question

Citizens Led Oversight Committee

Resources

FAQs

How were the projects chosen?

A 17-member Citizen’s Sales Tax Advisory Committee (STAC 1.0) was first established in January 2022 and provided a recommendation to County Council in May 2022 that included a list of projects throughout the County, but did not move forward due to the Green Space Sales tax being voted on and approved.

In July 2023, County Council re-established a citizens Sales Tax Advisory Committee (STAC 2.0) to develop an updated list of projects for consideration. The STAC 2.0 used the STAC 1.0 recommendations as starting point. They reevaluated and adjusted the project list and presented an updated recommendation to Council in December 2023. Council then held a series of 5 informational sessions, during which citizen feedback was gathered. The Public Facilities and Safety Committee then incorporated that feedback into the modified amounts, project list, and questions you will find on the ballot this November.

What is the CLOC?

If approved, a Citizens Led Oversight Committee would be established, similar to that in use at the Beaufort County School District. This would be a volunteer group representing County municipalities as well as unincorporated Beaufort County, and will oversee the referendum projects, schedules, and expenditures.

Will my taxes go up?

No. Current Sales Tax is 7%. The Green Space Sales tax penny will roll-off at the end of December 2024. If approved, the Transportation Sales Tax will replace the existing Green Space Sales Tax and sales tax will remain at 7%.

Is the 1% sales tax different from property taxes?

Yes. Property taxes are assessed based on the value of the property you own, while sales taxes are generated from the purchase of goods and certain services. The renewal of the 1% sales tax will allow non-property owners, as well as those traveling to the County who shop or make purchases, to help share the burden of transportation project costs.

What will I be taxed on?

Per state statute (4-37-30), sales tax is levied on most retail purchases. Exceptions to the tax are listed in state statute (12-36-2130) include, rent/mortgage, fuel, unprepared foods, medical prescriptions and supplies.

What about the status of the 2018 Sales Tax Projects are not complete?

In total there are 34 projects. 4 of the projects (2 pathways complete and 2 Lady Island projects) are completed, 2 are in construction, and 20 are in design.

Infrastructure projects take a long time to develop. Even the most straightforward projects (such as pathways) have the same steps of design, permitting through state and federal agencies, property acquisition and utility coordination. Beaufort County’s collection time is much faster than the implementation time for most projects. The Boundary Street Improvement project was completed 13 years after the 2006 sales tax began and 7 years after the collection finished.

Beaufort County Engineering Department

info@beaufortcountypenny.com

843-255-2700