Stuart Graham
LANCASTER COUNTY NEWSLETTER
π¬ October 2026 County Council Update
Elections β’ Property Taxes β’ Highway 521 Development β’ County Updates β’ Community Events
This month I want to focus on the upcoming election, walk through an actual Lancaster County property tax bill, and provide updates on development along Highway 521. I have also included a few quick County updates and upcoming community events.
π³οΈ Election Day
South Carolina's general election is Tuesday, November 3 at your assigned precinct. If you would rather avoid Election Day lines, early voting runs Monday, October 19, through Saturday, October 31, from 8:30 AM to 6:00 PM. Early voting locations will be closed Sunday, October 25.
You can vote at any early voting center in your county. Bring an accepted photo ID.
Lancaster County early voting locations:
- Lancaster: County Voter Registration and Elections Office β 101 N. Main Street
- Indian Land: Del Webb Library β 7641 Charlotte Highway
- Indian Land: Indian Land Recreation Annex β 8286 Charlotte Highway
- Kershaw: Kershaw Second Baptist Church β 7737 Kershaw Camden Highway
βOfficial South Carolina early voting informationβ
Know What's on Your Ballot
Your ballot will include statewide and local races, including nonpartisan School Board elections in some districts. The simplest way to prepare is to review your personalized sample ballot before voting.
βView your sample ballotβ
One important reminder: School Board races are nonpartisan, so selecting a straight-party option does not select a candidate in those races. Be sure to review your entire ballot.
π« Lancaster County School Board
The Lancaster County School Board has seven members representing seven single-member districts, corresponding to the County Council districts. Districts 1, 3, 5 and 7 are on the ballot this year.
The School Board operates independently of County Council and makes important decisions involving education, school budgets, facilities, attendance zones and planning for growth.
Check out your sample ballot to easily see who is on your ballot.
Because District 1 is also the district I represent on County Council, I wanted to provide additional information for residents following this race.
District 1 candidates:
- Eddie Boykin β Incumbent
- Kristen Setzer β Challenger
- Melanie Vaughn β Challenger
I am endorsing Kristen for School Board to represent District 1 because it is time for a change. She is hardworking, committed to better Lancaster County schools, smart, not afraid to make tough decisions and has a common sense approach that is very valuable.
Kristen Setzer β Candidate Statement
Iβm Kristen Setzer, born and raised in Lancaster County, educated in our public schools, and now a parent of two children attending schools in Indian Land. Iβm running for Lancaster County School Board District One, bringing more than 20 years of experience in business leadership, financial analysis, operations, and process improvement, along with my service on Van Wyck Town Council reviewing budgets and evaluating spending priorities. My priorities are maintaining high academic expectations, supporting teachers and staff, planning responsibly for growth, and ensuring taxpayer dollars are used wisely. I believe effective leadership means listening to families and educators, asking difficult questions, weighing competing needs, and having the judgment to make responsible decisions, not simply the easy ones. Our students are tomorrowβs workforce, business owners, leaders, and neighbors, and Iβm committed to putting their education first while remaining accountable to the entire community.
Reach out to Kristen:
π Understanding Your Lancaster County Property Tax Bill
Property tax bills are arriving, and I thought it would be useful to walk through one so you can understand what you are paying, where the money goes and which tax savings may apply. The dollar amounts are an example; your bill will depend on your property's value, location and exemptions.
1. Check Your Assessment Ratio β Is It 4%?
This is probably the most important thing to check on your property tax bill.
In South Carolina, a qualifying primary residence receives a 4% assessment ratio. Second homes, rental properties and other residential real estate generally receive a 6% assessment ratio.
The assessment ratio determines the portion of your property's appraised value used to calculate property taxes. It does not mean you pay 4% of the home's value in taxes.
In this example, the property has an appraised value of $240,925 and a taxable assessed value of $9,640.
Look for 4% in both the Land Ratio and Building Ratio boxes. If this is your primary residence and your bill instead shows 6%, contact the Assessor's Office.
The 4% legal residence classification does not automatically appear just because you purchase a home. You must apply through the Assessor's Office.
βLearn more β Lancaster County Assessorβ
2. Where Do Your Property Tax Dollars Go?
This section of your tax bill breaks down your property taxes into two major categories: School District taxes and County Government taxes.
These taxes are approved by two separate elected bodies β the Lancaster County School Board and Lancaster County Council. Lancaster County Treasurer collects the school tax and distributes to the school district.
π« School District Taxes
Here's something many homeowners may not realize: Primary residences in South Carolina do not pay property taxes for school operations.
Although the $1,744.84 school operating tax appears on the bill, it is completely offset by the school tax credit shown in Section 3.
This is a statewide benefit for properties classified as 4% legal residences which is the second big reason why you want to make sure that you your primary residence is correctly identified.
However, school bond debt is different. Homeowners still pay property taxes used to repay borrowing for school buildings and other capital improvements. In this example, that amount is $626.60.
ποΈ County Government Taxes
These taxes help fund County services and obligations, including public safety, EMS, courts, County facilities and other government operations.
π΅ School vs. County β What Are You Actually Paying?
In this example, approximately 60 cents of every property tax dollar goes toward County Council-approved taxes and 40 cents toward School District bond debt.
This comparison is before the LOST credit and separate fees, which are explained in the next section.
It is important to understand the distinction because County Council does not set the School District's tax rates. The School Board and County Council have separate budgets and taxing responsibilities.
3. Tax Credits, Homestead Exemption and Your Final Bill
This section shows how the initial property tax is reduced by credits and then adjusted for any additional fees.
School Tax Credit β $1,744.84
This is the credit that completely offsets the school operations tax listed in Section 2.
LOST Credit β $144.80
LOST stands for Local Option Sales Tax.
Lancaster County's 1% local option sales and use tax is collected on qualifying purchases, and a portion of the revenue is used to reduce property taxes.
Another way to look at the LOST credit:
In this example, the homeowner receives a $144.80 property tax credit. Since the Local Option Sales Tax is 1%, that credit is equivalent to the sales tax collected on $14,480 in purchases.
β
Put another way, you would have to spend more than $14,480 on purchases in Lancaster County subject to Lancaster County's 1% Local Option Sales Tax before the additional sales tax you paid would exceed the credit you received on your property tax bill.
Keep in mind, the credit is based on your property's taxable value, not your personal spending. It also offsets only the 1% local option portion of the sales tax, not the other sales taxes collected at the register. The amount varies by property's taxable value and the applicable credit factor; it is not calculated from how much sales tax an individual homeowner personally paid.
Additional Taxes and Fees
Depending on where you live, your property tax bill may include additional taxes, fees or special assessments. These vary by location and help fund specific services or infrastructure.
Stormwater Fee
Primarily applies to properties in the northern part of Lancaster County, generally north of Highway 5, within the stormwater service area. This fee is required by federal law and supports stormwater management, drainage and water quality programs. The example bill includes a $60 stormwater fee.
Fire District Fee
Properties in the Indian Land and Van Wyck fire protection districts pay an annual fee to help fund fire protection services, including staffing and operations. The amount varies by district. The example bill includes a $180 Van Wyck Fire District fee.
Neighborhood Infrastructure Bonds
Some neighborhoods, including Sun City Carolina Lakes and Walnut Creek, have special assessment districts established to finance infrastructure within your subdivision such as roads, utilities and public facilities. Property owners in these districts may have an additional assessment on their tax bills to repay these bonds.
Municipal or City Taxes
If your property is located within an incorporated municipality, such as the City of Lancaster or Town of Kershaw, you may also pay municipal property taxes. These are separate from County and School District taxes and help fund municipal services. The municipality sets its own tax rates, not County Council.
β
Homestead Exemption
This example shows no Homestead Exemption because the property is not receiving one.
South Carolina provides an additional property tax exemption for eligible primary-residence owners who are:
- 65 or older
- Totally and permanently disabled
- Legally blind
Eligible homeowners must also meet the state's residency and ownership requirements.
The standard exemption covers the first $75,000 of the home's fair market value.
This exemption is different from, and can apply in addition to, the 4% legal residence classification and school operations exemption.
If you think you qualify and the exemption is missing from your bill, contact the Lancaster County Auditor's Office.
βHomestead questions β Lancaster County Auditorβ
My suggestion: Take a minute to check your bill for the 4% assessment ratio, confirm your school tax credit, and see whether you qualify for Homestead Exemption.
βClick here to view your tax bills.
π§ Four Miles of Highway 521 β October Development Update
In September I took a detailed look at the approximately four-mile stretch of Highway 521 from Van Wyck Road north to MUSC Health and The Point.
That review identified 11 major development projects, plus six additional commercial properties marketed or under contract.
Together the specifically identified or planned projects represented more than 1.6 million square feet of nonresidential development and 1,224 specifically quantified residential units.
These were planning figures from the September review, not a claim that everything has already been built.
βLink to September newsletterβ
Van Wyck Road / Highway 521 β Work Starting
Construction activity is beginning around the Highway 521 / Van Wyck Road area.
September's review noted a commercial site immediately north of Van Wyck Road with earlier plans indicating approximately 49,800 square feet of retail space which is very likely Neighborhood Walmart.
Right-Turn Lane Completed
A road improvement has been completed along the corridor. Right hand turn lane northbound on 521 to Jim Wilson Road. Lennar was required to make this improvement as part of the Harris Mill development off Henry Harris Road.
Two New Development Trackers (Coming Next Month)
The Highway 521 review generated substantial interest. It also showed how useful it can be to look at multiple developments together instead of considering each one in isolation.
I am now building two additional development trackers to make it easier to understand which projects are approved, under construction, proposed or being marketed.
- NC State Line to MUSC (Hwy 521)
- Van Wyck Rd to Hwy 5 (Hwy 521)
β‘ Quick County Updates
UDO and Residential Moratorium
The Unified Development Ordinance (UDO) rewrite continues to be one of Council's most important ongoing projects. These rules affect zoning districts, subdivisions, buffers, roads, open space and many other development standards. The second Reading of the UDO was passed 6-0 on October 12th County Council meeting with the third/final reading on October 26th. I would anticipate that the UDO will pass which will also end the residential moratorium.
Capital Projects & County Finances
At the October 12 Council meeting, we had an important discussion about how Lancaster County plans and pays for major capital projects, particularly as construction costs continue to rise.
Two proposed EMS stations, one in Heath Springs and one in Van Wyck, are now estimated to cost approximately $7.8 million combined. The projects have about $3.6 million allocated through Capital Project Sales Tax #3, leaving a $4.2 million funding gap.
The need for these facilities is clear. The existing Heath Springs EMS station is in extremely poor condition, while the Van Wyck area continues to experience growing demand for emergency services.
County Administrator Brian Tucker proposed developing a more comprehensive, long-term capital plan that would prioritize projects, establish timelines and identify reliable funding sources. One option discussed was maintaining a more predictable County debt-service millage to finance future projects rather than allowing the rate to fluctuate significantly from year to year.
Council members also raised important questions about existing sales tax funds, potential surpluses, construction costs and whether additional borrowing is necessary.
No decisions were made to increase millage or authorize additional borrowing. Staff will return with project priorities, updated financial information and funding options, including ways to complete both EMS stations.
This is an important discussion because we need to balance growing infrastructure demands with responsible financial planning and the impact on taxpayers.
βWatch the October 12 Council discussion β beginning around 48 minutesβ
π
Around Lancaster County β Upcoming Events
Lancaster County has some good cultural and community events coming up over the next several weeks.
October 22 β Southern Circuit Film Series
6:30 PM β’ Free β’ Bundy Auditorium
Screening of American Pachuco: The Legend of Louis Valdez, part of the documentary film series.
βSeries detailsβ
October 24 β Carolinas Chili Championship
CrossRidge Campus, Indian Land β’ Gates open at 10 AM
Chili tasting, live music, local vendors, classic cars, cornhole and fireworks. General admission is free; parking and tasting details are available from the organizer. Huge event that is well worth checking out!
βEvent detailsβ
October/November- Lancaster Cultural Arts Center
Downtown Lancaster | October/November
This is a fantastic venue with excellent acoustics and high-quality music at very reasonable ticket prices. I've attended concerts here and highly recommend checking it out. It's one of Lancaster County's hidden gems! Take a look at the upcoming schedule. You might find an artist or performance that interests you.
βView Upcoming Concerts & Purchase Ticketsβ
November 12 β Art and the American Revolution
Historic Lancaster County Courthouse, Lancaster
Historian Elizabeth Chew explores how artists shaped the stories and memories of the American Revolution.
βEvent detailsβ
November 23 β The Nutcracker
Lancaster High School Multipurpose Building β’ 7 PM
South Carolina Ballet brings its holiday production to Lancaster.
βTickets and event detailsβ
π¬ Stay in Touch
If you missed earlier newsletter editions, you can review them here.
If you are part of a neighborhood, HOA or community group that would like me to attend a meeting to discuss County matters, please reach out. I am always happy to connect.
If you have questions, concerns or suggestions, simply reply to this email or call me at 803-804-6017.
Thank you for staying engaged and informed. I am grateful for the opportunity to serve Lancaster County, and I look forward to hearing from you.
Best,
Stuart Grahamβ
Lancaster County Council β District 1
P.S. If you find the newsletter useful, please share it with your friends and neighbors. Past issues and subscription information are here.β