1% Education Sales Tax: What's on the November 3 ballot?
On November 3, 2026, Dorchester County voters will decide whether to adopt a 1% Education Capital Improvements Sales and Use Tax for School Districts Two and Four.
Election day
Decided byDorchester County voters
1¢ per $1.00 spentEligible retail purchases only.
Capital projects onlyBuildings, roofs, HVAC, buses, security equipment. Not salaries.
Up to 15 yearsMaximum term set by County Council.
85% DD2 / 15% DD4Split between the two school districts.
The MeasureEducation Capital Improvements Sales and Use Tax Became law in South Carolina in 2008, providing qualifying school districts with an additional option for funding capital projects when approved by voters. Code of Laws of South Carolina 1976, as amended (opens in a new tab)
Who paysDorchester County Everyone who shops in Dorchester County, including visitors, helps pay the tax with eligible purchases.
The education sales tax is currently utilized locally in both Berkeley County and Charleston County schools.
Estimated annual cost$143 per family A typical family in Dorchester County would pay an estimated $143 a year. This amount is based on IRS sales tax tables for a typical household with the county’s median annual income of $78,000.
Projects FundedDD2 Project List If approved, beginning April 1, 2027, revenue would be used for specific capital projects, such as constructing, renovating, and maintaining school facilities. See the DD2 Project List.
Education Capital Improvements Sales and Use Tax Act Referendum for Dorchester County
Must a special one percent sales and use tax be imposed in Dorchester County for not more than fifteen (15) calendar years with the revenue of the tax, as allocated below, used to pay, directly or indirectly, the cost of the following education capital improvement projects in Dorchester County
Allocation between school districts
85% to Dorchester School District Two; and
15% to Dorchester School District Four
Use of each district's allocation
10% used to provide property tax relief by reducing the existing debt service millage levy for that district's existing general obligation bond debt; and
90% to pay, directly or indirectly, the costs of that district's education capital improvement projects listed below
If a majority votes Yes, one cent per dollar is added to eligible retail purchases in Dorchester County for up to 15 years. If a majority votes No, the tax is not imposed.
How to vote
How to cast a ballot.
Registered Dorchester County voters may vote on this question early, by absentee ballot, or on Election Day.
Under state law, a referendum on this tax is called by County Council through a resolution that sets the ballot wording, the maximum term, and the split between districts. Council adopted Resolution 26-07 on August 3, 2026. The information in this section is drawn from that document.
Resolution 26-07 · Dorchester County Council
Adopted
AdoptedSigned by C. David Chinnis, Chairman; attested by Lona R. Conrad, Clerk of Council
Referendum dateThe Tuesday following the first Monday in November 2026
Maximum termUpper limit written into the ballot question15 years
Statutory authoritySouth Carolina Code of Laws, 1976, as amended§ 4-10-470(H)
If approved, collection beginsThe first day of the fourth full month after the results are certified, as established by law. The tax ends as provided by state law.April 1, 2027
Allocation detail
Under the adopted wording, 10% of each district's share is used to reduce that district's existing debt service millage — the part of a property tax bill that repays bonds the district has already issued. The remaining 90% pays for the capital projects named in the question.
The resolution lists the projects each district's allocation may pay for. The District Two list is set out in full in the project list below; the District Four list appears in the resolution text.
Full text Read Resolution 26-07 in full
Reproduced as adopted, including the findings County Council recorded in support of the referendum. The wording, including the statements in the “Whereas” clauses, is the County's and is presented here as part of the public record.
STATE OF SOUTH CAROLINA
COUNTY OF DORCHESTER
Resolution 26-07
A Resolution Calling for an Education Capital Improvements Sales and Use Tax Referendum
WHEREAS, the County hereby finds and determines that it is eligible to impose the Education Capital Improvements Sales and Use Tax pursuant to Section 4-10-470(H), in that (i) the County has two school districts encompassing the entire county, (ii) no taxes are imposed under Chapter 10 of Title 4 of the Code of Laws of South Carolina, 1976, as amended, at the time of the referendum, and (iii) this approving resolution is adopted by the County's governing body, as required; and
WHEREAS, pursuant to Section 4-10-470 (H)(2)(b) both school districts passed resolutions agreeing to an eighty-five percent (85%) distribution of the proceeds to Dorchester School District Two and a fifteen percent (15%) distribution of the proceeds to Dorchester School District Four over a fifteen (15) year term; and
WHEREAS, the Dorchester County School Districts face significant capital needs, including construction of new schools, urgent repairs, facility upgrades, and enhanced security measures to ensure safe, modern learning environments for all students; and a dedicated one percent sales and use tax would directly fund these improvements without further responsibilitying local property taxpayers; and
WHEREAS, enacting this targeted sales and use tax would enable the County to capture revenue from visitors and shoppers who live outside Dorchester County, thereby supporting school infrastructure through a broader tax base and reducing reliance on local residents and businesses; and
WHEREAS, investing in school capital improvements facilitated by the proposed tax would advance student learning, attract businesses, support long-term population and economic growth, and strengthen community resilience by ensuring that educational facilities meet evolving needs; and
NOW, THEREFORE, BE IT RESOLVED by Dorchester County Council, duly assembled, that pursuant to Section 4-10-470(H) of the Code of Laws of South Carolina, 1976, as amended, the Dorchester County Board of Voter Registration and Elections is directed to conduct a referendum on the Tuesday following the first Monday in November 2026.
BE IT FURTHER RESOLVED that the question which shall appear on the referendum ballot shall read as follows:
Education Capital Improvements Sales and Use Tax Act Referendum for Dorchester County
Must a special one percent sales and use tax be imposed in Dorchester County for not more than fifteen (15) calendar years with the revenue of the tax, as allocated below, used to pay, directly or indirectly, the cost of the following education capital improvement projects in Dorchester County
Allocation between school districts
85% to Dorchester School District Two; and
15% to Dorchester School District Four
Use of each district's allocation
10% used to provide property tax relief by reducing the existing debt service millage levy for that district's existing general obligation bond debt; and
90% to pay, directly or indirectly, the costs of that district's education capital improvement projects listed below
Dorchester School District Two Projects
Design, construct, and equip a new school or schools in the southern and northwestern portions of Dorchester School District Two, generally in the area of Highway 61 and Delemar Highway (SC-165)
Design, renovate, construct and equip Summerville High School including academic, fine-arts, outdoor athletic facilities and CTE programs
Design, renovate, construct, and equip Fort Dorchester High School including academic, fine-arts, outdoor athletic facilities and CTE programs
Design, renovate, construct, equip and/or expand at Ashley Ridge High School including academic, fine-arts, outdoor athletic facilities and CTE programs
Design, renovate and equip Alston Middle School
Design, renovate, construct, equip, and/or expand Dubose Middle School
Design, renovate and equip Gregg Middle School
Replace and repair roofs at multiple school facilities
Replace and install HVAC, equipment, and furniture at multiple school facilities
Replace school district buses, including special-education buses, general-education buses, and school activity buses
Renovate, construct, and/or equip playgrounds at multiple school facilities
Renovate flooring and lighting at multiple school facilities
Together with the cost of capital maintenance and technology replacement and upgrades at school facilities of Dorchester School District Two
Dorchester School District Four Projects
New Facilities
Ridgeville School
Build a new combined elementary/middle school in the Ridgeville area to replace the existing school
St. George School
Build a new elementary school in the St. George area to replace the existing school
Improvements, Additions and Renovations to Existing Facilities
Woodland High School Instructional Programs
New additions
Facility upgrades
Clay Hill Elementary
Add portables to temporarily absorb growth during the construction of their new school
Modifications to classrooms to accommodate students from ages three to six
Woodland High School Athletics
Construct a new fieldhouse
Facility upgrades
Harleyville Elementary
Modification of offices into classrooms.
Facility Upgrades
District Office
Modify classrooms to accommodate career tech programming?
Yes [ ]No [ ]
BE IT FURTHER RESOLVED by Dorchester County Council, duly assembled, that, pursuant to Section 4-10-470(H) of the Code of Laws of South Carolina, 1976, as amended, the Dorchester County Board of Voter Registration and Elections is directed to conduct a referendum on Tuesday, November 3, 2026.
BE IT FURTHER RESOLVED that the County Administrator and staff, as necessary, are authorized to prepare and execute the necessary documents, advertisements and other matters so that this referendum may be properly held.
BE IT FURTHER RESOLVED that if approved, the tax shall be imposed beginning on the first day of the fourth full month established by law following certification of the referendum results and shall terminate pursuant to state law.
This Resolution is adopted this 3rd day of August, 2026.
C. David Chinnis, ChairmanDorchester County Council
Lona R. ConradClerk of Council — attest
26 Resolution for Education Capital Sales and Use Tax
RateAdded to each dollar spent on eligible purchases1¢ / $1
Estimated revenueProjected total over 15 years, before the 85/15 split. Source: SC Revenue and Fiscal Affairs Office.$688.2M
Estimated cost to a typical householdBased on IRS sales tax tables for a household at the county's median annual income of $78,000. Actual cost depends on how much a household spends on taxable items.$143 / yr
Maximum termUpper limit set by County Council15 years
District Two shareServing approximately 25,000 students85%
District Four shareServing approximately 2,100 students15%
What is taxed
What the tax would apply to at the register.
The tax would apply to most retail purchases. State law exempts several categories from this specific tax, including unprepared food (groceries). Common examples are listed below.
Common purchase categories
Purchase
Tax applies?
Restaurant meals and prepared foodFood sold hot or ready to eat
Yes
Clothing and shoes
Yes
Electronics, furniture, and appliances
Yes
Household goods and general merchandise
Yes
Hardware and building supplies
Yes
Online orders delivered into the county
Yes
Groceries — unprepared foodExempt from this tax for every shopper, not only those using food assistance.
No
Cars, trucks, motorcycles, boats, and RVsTaxed separately under the state's maximum tax and infrastructure maintenance fee; local sales taxes do not apply.
No
Prescription medication
No
Gasoline and motor fuelTaxed under the state motor fuel user fee instead.
No
Purchases made with SNAP or EBT benefits
No
Residential electricity and heating fuel
No
About groceries
Many local sales taxes in South Carolina apply to unprepared food. This tax does not, because the state law that created it exempts unprepared food from it.
This list covers common categories, not every case. Additional exemptions exist for certain nonprofit, agricultural, manufacturing, and government purchases. For the complete and current rules, see the South Carolina Department of Revenue (opens in a new tab).
Who pays
Who would pay the tax.
A sales tax is collected at the point of sale, so it is paid by anyone who makes an eligible purchase in Dorchester County.
Residents
County residents
One cent per dollar on eligible retail purchases made inside Dorchester County, including online orders delivered into the county.
Non-residents
Visitors and commuters
People who shop in the county but live elsewhere pay the tax on their eligible purchases as well.
Proposed work
DD2 Project List
These projects are named in the ballot question itself. They are listed below in the order and wording adopted in Resolution 26-07. Under that wording, 90% of the District Two share would pay for this work; the other 10% would reduce existing debt service millage.
Dorchester School District Two projects
85% share
Design, construct, and equip a new school or schools in the southern and northwestern portions of Dorchester School District Two, generally in the area of Highway 61 and Delemar Highway (SC-165)
Design, renovate, construct and equip Summerville High School including academic, fine-arts, outdoor athletic facilities and CTE programs
Design, renovate, construct, and equip Fort Dorchester High School including academic, fine-arts, outdoor athletic facilities and CTE programs
Design, renovate, construct, equip and/or expand at Ashley Ridge High School including academic, fine-arts, outdoor athletic facilities and CTE programs
Design, renovate and equip Alston Middle School
Design, renovate, construct, equip, and/or expand Dubose Middle School
Design, renovate and equip Gregg Middle School
Replace and repair roofs at multiple school facilities
Replace and install HVAC, equipment, and furniture at multiple school facilities
Replace school district buses, including special-education buses, general-education buses, and school activity buses
Renovate, construct, and/or equip playgrounds at multiple school facilities
Renovate flooring and lighting at multiple school facilities
Together with the cost of capital maintenance and technology replacement and upgrades at school facilities of Dorchester School District Two
Permitted uses
What the tax
cannot fund.
State law limits this tax to capital costs: buildings, major systems, and equipment. Day-to-day operating costs are excluded by law.
Not permitted
Operating
Teacher and staff salaries
Day-to-day operating expenses
Utilities and classroom supplies
Curriculum and programs
Anything outside the approved capital list
Background
How the districts are funded today.
School district revenue comes from three sources. The local share depends on the kinds of property inside a district's boundaries.
Local
Property taxes
Levied on the property classes taxed for school operations — commercial, industrial, rental, second homes, and vehicles. Under Act 388, owner-occupied primary residences do not pay school operating millage.
State
State Aid to Classrooms
Distributed using weighted pupil units, with each district's required local share scaled to its relative taxpaying ability.
Federal
Targeted programs
Funds tied to specific programs and student needs; typically the smallest of the three sources.
Questions and answers
The questions we're asked most.
What is the Educational Capital Improvements Sales and Use Sales Tax Act (the “Sales Tax Act”) and why is it needed in Dorchester School District Two (DD2)?
The Sales Tax Act became law on June 12, 2008, to provide an additional option for funding capital projects of South Carolina school districts with certain restrictions. The Sales Tax Act authorizes qualifying South Carolina school districts to impose the sales tax if approved by the voters. The education sales tax is currently utilized locally in both Berkeley County and Charleston County schools.
DD2 would use revenue from the education sales tax as an additional funding source for school construction, facility maintenance, and needed repairs.
How would the education sales tax work?
If approved by voters, the tax would generate one cent for every dollar spent on eligible retail purchases in Dorchester County to fund school capital improvements in Dorchester School District Two (DD2) and Dorchester School District Four (DD4) for 15 years beginning April 1, 2027.
DD2 would receive 85% of the revenue generated to support its approximately 26,000 students, with the remaining 15% allocated to DD4. In accordance with state law, 10% of each district’s share must be used for debt reduction.
How would the education sales tax be used?
If approved, revenues would be used to fund capital needs identified in the referendum ballot question presented to Dorchester County voters on November 3, 2026.
Revenue would be collected for 15 years to support the construction of new facilities and renovations to existing schools.
Revenue from the education sales tax cannot be used to fund the general operations for items such as salaries, instructional materials, supplies, or other day-to-day costs.
What are some examples of day-to-day purchases that would be exempt from the education sales tax?
Some Exempt Items: Some purchases would be exempt from the sales tax, meaning that the sales tax would not be collected.
How much money would the education sales tax generate?
The SC Revenue and Fiscal Affairs Office has projected collections of $688 Million, to be split 85/15 between Dorchester 2 (85%) and Dorchester 4 (15%). The first 10% of the collections will be used for current debt payments, thus lowering debt millage for taxpayers.
Will the education sales tax be sufficient to fund the DD2 Project List?
Yes. Based on the projections, the DD2 Project List would be funded by the revenue generated from the education sales tax over a 15-year period. However, the district will continue to have ongoing maintenance needs.
How much will the education sales tax cost me?
A typical family in Dorchester County would pay an estimated amount of $143 a year. This amount is based on IRS sales tax tables for a typical household with the county’s median annual income of $78,000.
What taxes do I currently pay that benefit Dorchester County schools?
For a typical DD2 homeowner: A homeowner’s primary residence does not currently pay local property taxes that directly fund DD2 school operations.
Under South Carolina’s Act 388, the school operating property-tax responsibility on owner-occupied primary residences was replaced with state sales-tax revenue.
DD2 local school operations funding comes from taxes on vehicles, watercraft, secondary homes, rental properties, businesses and industry, rather than primary residences.
Example
Property
Current DD2 school property tax
$300,000 primary residence
$0 directly for school operations
$400,000 primary residence
$0 directly for school operations
$500,000 primary residence
$0 directly for school operations
$300,000 rental/second home
$3,351
$500,000 Business property
$5,586
$40,000 Vehicles
$447
Can the education sales tax be spent to hire teachers or used for other operational costs?
No. The education sales tax can only be used for capital projects, such as constructing, renovating or maintaining school facilities. It cannot be used to fund additional teachers, salaries, or other operating expenses.
Additional personnel and other operating costs must be funded through state funding or operating millage. As part of the annual budget process, the district continually advocates for increased state funding to support ongoing operating needs.
How does DD2 currently fund capital projects?
DD2 currently funds capital projects through annual maintenance bonds supported by debt service millage for smaller projects. Larger projects are funded through the $200 million capital referendum approved by Dorchester County voters in 2024, which did not increase the millage rate for taxpayers. The 2024 referendum is funding projects such as a new elementary school and classroom additions. View recently completed and in progress projects.
Is the education sales tax different from property tax?
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 sales tax will allow non-property owners, as well as those traveling to Dorchester County who shop or make purchases, to help share the responsibility of funding local school projects and construction costs.
What does the SC Education Lottery fund?
The General Assembly directs a portion of lottery proceeds to college scholarships and financial aid, K-12 public education programs and resources, and public libraries. Most lottery funding (opens in a new tab) has historically supported higher education, while a smaller portion supports K-12 education and public libraries.
How will taxpayers know that the education sales tax revenues will only be used as intended?
Pursuant to the Sales Tax Act, the revenue generated from the education sales tax can only be used for the purposes set forth in the referendum ballot question.
All revenue generated from the 1% sales tax will be deposited in a fund separate from all other funds of the school district. All expenditures of those funds for new construction and improvements to existing schools will be monitored and accounted for.
If the Education Sales Tax is approved, the sales tax fund will be included in the district’s annual independent audit and financial reporting: View Financial Statements.
Dorchester District Two
