Lee County — Capital Project Sales Tax

What it does

Shall a special, one-percent capital project sales and use tax be imposed in Lee County beginning immediately at the expiration of Lee County’s existing capital project sales and use tax (which is anticipated to expire on or about April 30, 2028) to ensure no interruption in the imposition or collection of the sales and use tax for a period ending on April 30th in the seventh year after its re-imposition (which is anticipated to be April 30, 2028), unless sooner re-imposed, and shall the County be permitted to issue general obligation bonds, in one or more series, sufficient to fund project costs in an amount not to exceed the aggregate of $12,500,000, which the County intends to repay using the sales and use tax, and which is otherwise repayable from a millage levy on property taxes, the proceeds of which shall be distributed and expended proportionally, as received, among the following jurisdictions in the following percentages: Town of Lynchburg (1.87%), City of Bishopville (15.17%), and Lee County (82.96%) for the acquisition, construction, equipping, or rehabilitation of a project as follows: To be used for Town of Lynchburg projects listed in the following priority not to exceed the estimated cost shown for each project: 1. Water system improvements $115,000 2. Lawn maintenance equipment 23,000 3. Maintenance vehicle(s) 30,000 4. Water system improvements 20,000 5. Community pavilion(s) 25,000 6. Digital billboard 20,000 To be used for City of Bishopville projects listed in the following priority not to exceed the estimated cost shown for each project: 1. Waste management vehicle(s) $300,000 2. Police vehicle(s) 195,000 3. Park improvements (Dennis Memorial/Grammar School) 75,000 4. Sidewalk improvements 75,000 5. In-car data terminal(s) for police vehicle(s) 60,000 6. Police department building improvements 50,000 7. City Hall improvements 50,000 8. Public works vehicle(s) 100,000 9. Police vehicle(s) 210,000 10. Water and wastewater improvements and equipment 250,000 11. Park improvements (Dennis Memorial/Grammar School) 75,000 12. Sidewalk improvements 75,000 13. Police vehicle(s) 225,000 14. Street sweeper(s) 225,000 15. Waste management vehicle(s) 325,000 16. Public works vehicle(s) 50,000 To be used for Lee County projects listed in the following priority not to exceed the estimated cost shown for each project: 1. Public safety communication equipment $1,900,000 2. Sheriff’s Department vehicle(s) 300,000 3. Ambulance(s) 250,000 4. Fire Department personal safety equipment 900,000 5. Recreation improvements 1,000,000 a. Springhill Community Center b. Lynchburg Park(s) c. Mary McLeod Bethune Park d. Turkey Creek Park e. Elliot Park f. Woodrow Park g. Chappell Park h. Old High School Park 6. Public transit system improvements 100,000 7. Public works heavy equipment (dump truck(s)/side cutter(s)) 400,000 8. Sheriff’s Department/Magistrate Court building improvements 350,000 9. Sheriff’s Department vehicle(s) 300,000 10. Ambulance(s) 250,000 11. Fire station improvement(s) 100,000 12. Capital improvements – economic/workforce development 250,000 13. Sheriff’s Department vehicle(s) 300,000 14. Ambulance(s) 250,000 15. Recreational improvements (rural park areas) 100,000 16. Fire protection vehicle(s) 900,000 17. Sheriff’s Department vehicle(s) 300,000 18. Ambulance(s) 250,000 19. Public works heavy equipment (road maintenance) 300,000 20. Fire protection vehicle(s) 600,000 21. Sheriff’s Department vehicle(s) 300,000 22. Ambulance(s) 250,000 23. Fire protection vehicle(s) 600,000 24. Sheriff’s Department vehicle(s) 300,000 25. Ambulance(s) 250,000 26. Public transit system improvements 50,000 ADDITIONAL CONDITIONS The capital project sales and use tax shall be used for acquiring an interest in, paying debt service for previously issued bonds and/or reimbursing other prior expenditures from whatever source, related to, or procurement, design, architectural, engineering, surveying, soil testing, construction, improvement, or similar type uses related to the projects listed above, or any combination related to the foregoing that are related to the acquisition, construction, equipping, or rehabilitation of a project. Net proceeds of the sales and use tax must be expended for the purposes stated, in the priority listed above. However, the completion of each project funded by the sales and use tax is governed by the Capital Project Sales Tax Act (S.C. Code Ann. § 4-10-300, et seq.) and subject to acquisition of property and right-of-way, design and engineering considerations, funding of projects from other sources (as may be provided, for example, in the County’s Ordinance No. 1-26, which was enacted on or about July 14, 2026, as may be subsequently amended), bids in excess of project estimates, qualifications of bidders, cost overruns, financing costs, exhaustion of net sales and use tax revenues prior to the completion of each project in the order and priority stated above, other unforeseen circumstances and conditions, and other conditions as may be reasonably imposed by Lee County Council, which, if any of these circumstances occurs or is imposed, then the County may move to the next priority project and continue through the priority list until completed, then may, in the County’s sole discretion, return to any project(s) passed over, and may be otherwise provided for by enacted ordinance of County Council.

A YES vote means

Lee County would continue a 1% capital projects sales tax from when the current one expires (around April 30, 2028), split among Lynchburg (1.87%), Bishopville (15.17%) and the county (82.96%) for listed vehicles, equipment, parks and public safety projects, and could issue up to $12,500,000 in bonds repaid from the tax or otherwise from property taxes.

A NO vote means

The 1% capital projects sales tax would not be reimposed when the current one expires, and these bonds would not be issued.

Needed to pass

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Left–right lean

Not a left–right issue: a procedural or local question that liberals and conservatives don't typically split on (AI read of the official ballot summary).

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

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Quick answers

What does a YES vote on Lee County mean?

Lee County would continue a 1% capital projects sales tax from when the current one expires (around April 30, 2028), split among Lynchburg (1.87%), Bishopville (15.17%) and the county (82.96%) for listed vehicles, equipment, parks and public safety projects, and could issue up to $12,500,000 in bonds repaid from the tax or otherwise from property taxes.

What does a NO vote on Lee County mean?

The 1% capital projects sales tax would not be reimposed when the current one expires, and these bonds would not be issued.

How many votes does Lee County need to pass?

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Should I vote yes or no on Lee County?

SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.

When is the vote?

The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.