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Fiscal Autonomy of South Carolina School Districts |
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| Total independence: school board establishes school tax rate |
23 districts |
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| Limited independence | ||
| Referendum required to exceed a specified tax rate |
13 districts |
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| County council must approve rate above a specified limit |
4 districts |
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| Legislative delegation must approve rate above a specified limit |
1 district |
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| Special law required to exceed a specified limit |
1 district |
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| County Board may increase/referendum above a specified limit |
12 districts |
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| Statutory cap exists on school taxes | ||
| County council must approve tax rate above cap |
2 districts |
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| Voter referendum required to exceed cap |
1 district |
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| Legislative delegation must approve tax rate above cap |
2 districts |
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| No authority to set the school tax rate exists at district level | ||
| Legislative delegation approves school districts budget |
3 districts |
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| Town meetings held to approve budget |
4 districts |
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| County council approves school budgets and set tax rate |
20 districts |
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| Source: South Carolina School Boards Association. | ||