York County Recreation Tax District

What is happening to the York County Recreation Tax District?

On May 5, 2025, the York County Council approved the first reading of an ordinance to abolish the Recreation Tax District. If approved through all required readings, the district will be terminated after December 31, 2025, and replaced with a countywide 1.5 mil tax that will apply to all county residents, including those in municipalities.

How will the new tax structure work?

The current structure imposes a 1.5 mil tax only on unincorporated areas of York County. The new structure would apply a countywide 1.5 mil tax to all property owners in York County, including those in municipalities. The county has proposed a stipend system, funded through this new tax, to offset the cost of unincorporated county residents using municipality youth sports programs. I have included additional details and thoughts in my Explainer article.

Will the new stipend system cover existing programs?

Yes and no. At this time, the county has indicated that only youth athletics programs will be covered by the stipend system (see my in-depth article on this topic). All other recreation programs (e.g. adults, seniors, special needs, and youth non-athletic activities) will not qualify for the stipend.

If I live outside city limits, can I still participate in programs without a stipend?

Yes, of course. However, the cost will be the same as if you were participating from outside the county or state. At this time it is unclear how much this will be and it will certainly vary by activity but I have heard rough estimates in the range of 2-3 times the current cost.

What legal requirements must be met to abolish the district?

I am not an attorney and don't know for certain what is required beyond a vote of the council. However, if York County is following the South Carolina code of laws, then "Title 4, Chapter 20: Community Recreation Special Tax District" covers this topic in more detail. Of particular interest to me is SECTION 4-20-70. Abolition of district; increase or decrease in boundaries, which states in paragraph D:

(D) Notwithstanding any provision of law to the contrary, if county council determines to provide for a countywide recreation program to be financed by a countywide tax or user service charge, or both, then county council by ordinance and with the consent of the governing body of each municipality in the county may abolish a community recreation special tax district.

I feel like this means the county should require the "consent of the governing body of each municipality in the county". That said, I don't see any indication from our county representatives that this is a consideration, so I may be wrong on what this means or if it even applies.