South Carolina · Nov. 3 local sales tax referendums

Local 1% sales tax questions on the Nov. 3, 2026 ballot: Greenville County, four Greenville County cities and five Oconee County cities and towns

Election Day Nov. 3, 2026

Published October 27, 2026 · Last updated October 27, 2026

This guide does not take a side. It explains what each question says and what a yes or no vote does, using the ballot text and the laws behind it.

Find your own ballot first

• Your ballot depends on where you live. Use the State Election Commission’s Get My Sample Ballot tool to see the exact questions you will vote on. (scVOTES.gov)
• Local questions appear after the candidate races. Early voting runs Monday, October 19 through Saturday, October 31, 8:30 a.m. to 6 p.m., closed Sunday, October 25. (scVOTES.gov, Early Voting)
• Coverage is partial. We list only questions we could read in an official source: Greenville County’s adopted ordinance and the State Election Commission’s referendum records. Other counties have local questions on November 3 that are not covered here. Your sample ballot is the final word on the exact wording.

Greenville County: transportation sales tax (two questions)

Greenville County Council adopted Ordinance No. 5795 on third reading July 21, 2026, under S.C. Code Section 4-37-30. The ordinance says the ballot must read “substantially as follows.” (Ordinance No. 5795, Section 5.2, p. 11)

Question 1 (the tax), as written in the ordinance:

“I approve a special sales and use tax in the amount of one percent to be imposed in Greenville County for not more than eight (8) years, or until a total of $1,100,000,000 in resulting revenue has been collected, whichever occurs first.”

• Project 1: highways, roads, streets, bridges, other transportation-related projects and related drainage: $990,000,000.
• Project 2: mass transit systems operated by Greenville County or jointly with other governments, including the Greenville Transit Authority’s Transit Development Plan: $33,000,000.
• Project 3: greenbelts, which may include parks and green space, trails and greenways, water access, and protecting farmland, forests, wildlife land and drinking water sources: $77,000,000. (Ordinance No. 5795, Section 5.2)

Question 2 (bonds), as written in the ordinance:

“I approve the issuance of not exceeding $150,000,000 of general obligation bonds of Greenville County, payable from the special sales and use tax described in Question 1 above, maturing over a period not to exceed eight (8) years, to fund completion of projects from among the categories described in Question 1 above.”

Bonds let the county borrow up front and repay from the tax. (Ordinance No. 5795, Sections 2.3 and 5.2)

Details in the ordinance:

• Start and end. If approved, the tax starts May 1, 2027. It ends after eight years or at the end of the month in which the Department of Revenue finds enough has been raised, whichever is first. (Sections 2.5–2.6)
• What is not taxed. Unprepared food that can be bought with SNAP benefits (groceries), prescription medicines, fuels and certain other items listed in state law are exempt. Items that already have a state sales tax cap are also exempt from this tax. (Section 2.9)
• Cities’ share. Cities in the county that have not adopted their own sales tax under the 2026 municipal law (below) get a share of the county tax collected within their limits, after a 20% reduction. They may spend it only on the same kinds of projects. (Section 2.4(i))
• Oversight. A Transportation Transparency Committee of residents meets at least quarterly. Spending is subject to an annual independent audit, and Council adopts the project list each budget year. (Sections 1.3, 3, 4)
• Extra revenue. Money collected above the approved amount goes first to finishing projects, then to paying down county transportation debt. (Section 2.7)

What your vote means. YES on Question 1 favors levying the tax; NO opposes it. YES on Question 2 favors issuing the bonds; NO opposes them. Each question needs a majority of those voting. (Sections 5.3–5.4) The county says this is a different type of tax from the Capital Projects Sales Tax on the 2024 ballot. (Greenville County FAQ)

City and town questions (2026 municipal tax relief law)

A 2026 state law (Act No. 228, S.866, S.C. Code Sections 5-41-110 and following) lets some cities and towns hold a referendum on a sales tax of up to one percent. (§ 5-41-120)

• Property tax credit. At least 20% of the revenue must go to a credit against city property taxes on property assessed under Section 12-43-220(c), which is owner-occupied homes. The rest may pay for the projects listed on the ballot. (§ 5-41-120(B), (C)(3))
• Timing. If approved, the tax starts on May 1 after the referendum and lasts no more than eight years. (§ 5-41-120(C)(2); § 5-41-130(A))

Each question asks whether a one-percent sales and use tax “be levied” for no more than eight years “for the purpose of allowing a credit against certain municipal ad valorem tax liability and for the purpose of raising the amounts specified.” Project amounts below are copied from the State Election Commission’s referendum records:

• City of Greenville: $294,279,000 for roads, congestion relief, bridges, intersections and sidewalks; $32,374,000 for stormwater and drainage; $41,912,000 for sewer; $17,580,000 for public assembly, administration and public safety buildings; $24,000,000 for fire stations. Total: $410,145,000.
• Mauldin: $15,600,000 for road improvements (repaving, drainage, curbs, sidewalks) and $4,000,000 for a fire station. The question also asks to authorize up to $15,600,000 in general obligation bonds, paid from the tax and, if the tax falls short, from a property tax on all taxable property in the city.
• Simpsonville: $44,400,000 for citywide road improvements, including repaving, drainage, curbs and sidewalks.
• Travelers Rest: the credit is for owner-occupied homes in the city. Projects: $3,942,000 for connectors, trails and sidewalks; $2,613,500 for public parking; $4,958,500 for public assembly; $3,062,000 for roadway repairs; $1,250,000 for drainage. Total: $15,826,000.
• Seneca: $4,000,000 for street repaving, drainage, sidewalks and parking lots; $12,000,000 for cemetery work, a fire station upfit and equipment, the historic depot, Gignilliat Community Center, Cunningham Park and Cherry Road water lines; and $15,375,000 for downtown streetscaping, Blue Ridge Park, Shaver Recreation Complex, park shelters and water meters. Total: $31,375,000.
• Westminster: seven projects (police building, parking lots, a fire department helipad and storage) totaling $2,241,334. The question also asks to authorize up to $2,241,334 in general obligation bonds, backed by a property tax if the sales tax falls short.
• Walhalla: 12 projects in three priority groups, including fire and police station generators, a police sally port, drainage, parking, sidewalks and a City Hall expansion ($600,000).
• Salem: Main Street, Town Hall, courts and parking projects. Total: $570,000.
• West Union: government building, park, splash pad and parking projects. Total: $2,050,000.

What your vote means. YES favors imposing the tax for the stated purposes (and, where the question includes them, the bonds). NO opposes it. A majority of votes cast decides. (§ 5-41-120(F))

If you live in a city in Greenville County

Voters in Greenville, Mauldin, Simpsonville and Travelers Rest may see both the county questions and their city’s question. The county ordinance shares part of its tax with cities that have not imposed a city tax under the 2026 law. (Ordinance No. 5795, Section 2.4(i)) We did not find an official explanation of how the two would work together if both pass. For that, contact Greenville County or your city.

Sources

• Greenville County Ordinance No. 5795 (adopted July 21, 2026), PDF
• Greenville County: Transportation Sales and Use Tax page and FAQ (PDF)
• SC Election Commission referendum records: Greenville, Mauldin, Simpsonville, Travelers Rest, Seneca, Westminster, Walhalla, Salem, West Union
• S.C. Code Title 5, Chapter 41 (Municipal tax relief sales and use tax, Act No. 228 of 2026)
• scVOTES.gov: Early Voting and Get My Sample Ballot

Every statement above is drawn from the official source text linked here; section references are shown in grey. This is a plain-English summary, not legal advice. Spot an error? Tell us.