This November, Greenville County voters may see both a countywide penny sales-tax referendum and municipal penny-tax questions on their ballots.
While each proposal would add 1% to eligible purchases, the county and city measures serve different purposes—and the municipal option includes a required property-tax-relief component for owner-occupied homes.
Countywide Penny: Up to $1.1 Billion
Greenville County Council has approved a referendum ordinance that would cap county penny-tax collections at $1.1 billion. The proposal concentrates most proceeds on transportation and related infrastructure needs:
| Category | Maximum allocation | Share |
| Roads, bridges, transportation, and related drainage | $990 million | 90% |
| Mass transit | $33 million | 3% |
| Greenbelts | $77 million | 7% |
| Total | $1.1 billion | 100% |
The transportation allocation could support resurfacing and paving, congestion mitigation, intersection improvements, roadway drainage, pedestrian and bicycle facilities, rural-road safety, streets, highways, and bridges.
The proposal also sets aside funding for expanded transit service under the Greenville Transit Authority’s Transit Development Plan and for greenbelt priorities, including parks, trails, water-access sites, conservation easements, floodwater management, working lands, wildlife habitat, and water-quality protection.
To provide accountability, the ordinance calls for annual independent audits, annual County Council budgeting, and a public Transportation Transparency Committee that would meet at least quarterly to review expenditures and report to Council.
Municipal Penny: Capital Projects and Tax Relief
Cities may separately ask voters to approve a Municipal Tax Relief Act penny tax. Under state requirements, the tax lasts eight years, with:
- 20% of proceeds dedicated to property-tax relief for qualifying owner-occupied homes.
- 80% dedicated to eligible capital projects, particularly transportation, public safety, and infrastructure.
- Exemptions for groceries, prescription drugs, gasoline, rent or mortgage payments, and utility payments.
If approved, a municipal penny tax would apply a 1% increase to most taxable purchases made within the city limits. The County’s plan is designed to let visitors and non-resident shoppers contribute to local infrastructure while providing a direct property tax-credit benefit to eligible resident homeowners.
What the Cities Propose
| Municipality | Estimated revenue | Major uses |
| Greenville | $511 million | 521 projects, including street resurfacing, reconstruction, congestion relief, sewer improvements, public-safety capital needs, and other infrastructure investments |
| Mauldin | $19.6 million | $15.6 million for roadway, drainage, curb, and sidewalk work; $4 million for Fire Station 5 |
| Simpsonville | $55.5 million | $44.4 million for infrastructure across 141 projects and more than 40 miles of streets; $11.1 million for owner-occupied property-tax credits |
| Travelers Rest | $19.8 million | $15.8 million for 29 capital projects; $3.9 million for property-tax credits |
In Greenville, the city’s project list is organized by priority tiers. At least 70% of first-tier projects must be advertised for construction before the city proceeds to second-tier work.
Mauldin’s proposal would target its capital share toward road repaving and improvements—including drainage systems, curbs, and sidewalks—while also funding construction of Fire Station 5.
Simpsonville would direct its infrastructure funding toward resurfacing, drainage repairs, sidewalks, intersection upgrades, and other roadway-safety work.
Travelers Rest’s project list includes trail and sidewalk connections, parking infrastructure, parks and recreation amenities, roadway repairs, and drainage improvements. Identified projects include Swamp Rabbit Trail connections, Gateway and Trailblazer Park improvements, pickleball courts, a skatepark, Old Buncombe Road work, and upgrades to the Little Texas Road traffic circle.
A Distinct Choice for Voters
The county and municipal penny-tax questions are not interchangeable. The countywide referendum is primarily a transportation, transit, and greenbelt investment measure, while a municipal penny focuses on city-level capital projects and requires that 20% of revenue support property-tax relief for qualifying owner-occupied residences.
The bottom line is, if these referendums do not get passed, the backlog of municipal and county projects doesn’t go away – it only grows.
Kicking the can down the road will only exacerbate our current challenges and will require even more funding in the future if we fail to address these critical issues now.