Robert Slick

Tax Installment Plan Georgetown County, SC.

Beginning with the 2008 tax year, Georgetown County taxpayers will have the opportunity to make advance installment payments on real property taxes (land, buildings, mobile homes). Those wanting to participate will make 5 advance payments based on the previous year's taxes. The first payment will be due by February 15, 2008 and the balance will be billed by November 15, 2008. You must apply to participate. Application deadline is January 15, 2008.

Is this a tax on rain? Does your county tax the rain?

Local, State, and Federal governments are constantly on the lookout for new tax revenue. At the risk of a county official in your area reading this and thinking it's a great new idea, here's what's going on in Georgetown County, SC.

THE FACTS:

ERU (Equivalent Residential Unit)* and Stormwater

Georgetown County, SC has adopted a user fee for stormwater, called a stormwater utility. The new user fee will be charged beginning this year, 2007, and it will show up on the Georgetown County tax bill.

Here's how the user fee breaks down: The stormwater utility user fee is based on the amount of hard surface area on a property. The county has created a base unit called the ERU (Equivalent Residential Unit). Every property in the unincorporated County will be charged for one or more units (ERU) at a rate of $52 per year. Even vacant lots will be charged for one ERU. One ERU is equivalent to 3,770 square feet of impervious area. This is the average amount of hard surface, including roof area, driveways, and outbuildings, found at an average single family residence in Georgetown County.

All other properties will be charged on the basis of measured hard surface area, rounded up to the next whole ERU. Thus the number of ERUs on any non-residential property is equal to the total impervious area divided by 3,770 and rounded up to the next whole number.

Example: A business with 37,700 square feet of hard surface will pay for 10 ERUs per year, $520.

END OF FACTS.

Should owners of vacant lots be charged this fee? That seems unfair.

Schools are also charged this fee and since schools rely on tax money to operate, doesn't that further increase the tax burden of county residents?

The county doesn't mention anything about churches being charged this fee. Since church buildings and parking lots are typically large, it seems fair that they should pay this fee too. Are they exempt from paying this since it is part of the overall tax bill?

Once established, this fee is bound to increase. If we have a year of unusually high rainfall, the rate per ERU will probably increase. I'll bet that the county could even use our tax dollars to discover a way to increase the rate per ERU in times of drought.

I am amazed by the creativity of government when it comes to generating tax dollars and dumbfounded by the creative ways they hide their spending. Tax season is upon us and we must account, subject to audit, for our income and expenses. Why can't we get a full, subject to audit, accounting of how our tax money was spent in 2007?

*Note: Please do not confuse the above mentioned ERU with Georgetown County Water and Sewer District's REU (Residential Equivalent Unit) for water and sewer impact fees. That is a completely different and much more expensive subject. If you are considering development of a property, transferring ownership of a commercial property, or leasing a commercial space, contact Georgetown County Water and Sewer District 843-237-9727 and ask for the brochure outlining these fees. You will not be issued a certificate of occupancy until you pay these fees.