Key Concerns and Questions About the Recreation Tax District Abolishment

Jason Gillam

• 1 min read

As York County considers abolishing the Recreation Tax District, several important questions remain unanswered.

1. Why limit stipends to youth athletics only?

The York County Council has suggested the tax district was only ever intended for youth athletics and that "municipalities have gotten away from that." However, Section 35.170 of the York County Code of Ordinances makes no such restriction. In fact, paragraph C broadly describes "providing recreation services" without limiting the scope to youth athletics.

2. Will all county residents be eligible for stipends under the new countywide tax?

The County has implied that stipends would remain available only to unincorporated residents, despite the new tax applying countywide. If you live within city limits, you would be paying into a property tax that funds benefits you cannot access based solely on your property's location. While eligibility restrictions based on choice or demographics might be understandable, exclusion based on property location within a countywide tax system raises fairness concerns.

3. How will the stipend process be administered?

The County has not clarified the administration process. Two possibilities seem likely:

  • Individual residents apply directly to the County for stipends
  • Cities apply for stipends on behalf of eligible unincorporated residents participating in their programs

The second option seems more probable as it shifts administrative burden to municipalities. Unfortunately, this likely means unincorporated residents will need to pay program fees upfront and wait for potential reimbursement, possibly with additional processing fees.

4. Does this proposal comply with state law?

South Carolina Code of Laws Title 4, Chapter 20 governs "Community Recreation Special Tax Districts." Section 4-20-70(D) states:

"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."

This appears to require consent from every municipality in York County before abolishment, which does not seem to have been secured yet.