On May 18, 2026, Governor McMaster signed Act 203 of 2026 into law, authorizing counties with two school districts to impose an Education Capital Improvements Sales and Use Tax, if approved by voter referendum, provided certain criteria are met. Dorchester County meets those criteria.

Required Actions by School Districts

Before the County Council could call a referendum, both Dorchester School District Two and Dorchester School District Four were required by state law to adopt resolutions that provided a list of proposed projects and how proceeds from the tax would be distributed.

Both districts unanimously passed formal resolutions agreeing to:

• 85% of revenue to Dorchester School District Two

• 15% of revenue to Dorchester School District Four

• A fifteen‑year term for the distribution agreement

These resolutions were submitted to Dorchester County Council as required under Section 4‑10‑470(H)(2)(b) of the Code of Laws of South Carolina, as amended.

 County Council Authorization

With both school districts’ resolutions in place, on August 3, 2026, Dorchester County Council unanimously adopted Resolution 26‑07, directing the Dorchester County Board of Voter Registration and Elections to conduct a referendum on Tuesday, November 3, 2026.  If approved, the tax would begin on the first day of the fourth full month after certification of the results and run for no more than 15 years, pursuant to state law.

 Referendum Question

Voters will decide whether to impose a 1% Education Capital Improvements Sales and Use Tax for not more than fifteen years. The referendum ballot will present the following components:

Allocation between districts:
• 85% to School District Two
• 15% to School District Four

 Use of funds:

• 10% of each district’s share must be used to reduce existing debt service millage (property tax relief)
• 90% must be used to pay for education capital projects identified by each district

 Sales Tax Revenue Estimates

The figures below reflect estimates provided by the South Carolina Revenue & Fiscal Affairs Office in January 2026.  Unprepared food items would not be subject to the proposed education capital improvement sales tax, unlike the current transportation sales tax, and this exemption is reflected in the estimates.

District Capital Project

Dorchester School District Two

Projects include construction of new schools, renovations and upgrades at several middle and high schools, athletic facility improvements, roof and HVAC replacements, bus replacements, playground improvements, flooring and lighting upgrades, and ongoing capital maintenance and technology replacements.

Dorchester School District Four

Projects include construction of new elementary and combined elementary/middle schools, additions and upgrades at Woodland High and Clay Hill Elementary, athletic facility improvements, temporary classroom accommodations, and facility modifications at Harleyville Elementary and the District Office.

Additional Resources 

To view the County Council Resolution 26-07 which includes the ballot question and official list of school district projects, click here.

Dorchester School District 2 Homepage

Dorchester School District 2 Resolution

Dorchester School District 4 Homepage

Dorchester School District 4 Resolution