City of Seneca — Municipal (Local Option) Sales Tax (Oconee County)
Ballot measure · November 3, 2026 · Seneca voters
Results: the official election results site. Counts are unofficial until certified.
- What it does
- Must a one percent sales and use tax be levied in the City of Seneca, South Carolina (the “City”), for no more than eight (8) years for the purpose of allowing a credit against certain municipal ad valorem tax liability and for the purpose of raising the amounts specified for the following purposes? Improvements, renovations, replacements, conversions, equipment, furnishings and updates (including land and right of way acquisition, demolition, and utility, parking and traffic infrastructure, if necessary) which comprise or are necessary for or related to any of the following projects or facilities: (1) $4,000,000 for general road repaving, resurfacing, and related drainage, curb and gutter, and sidewalk improvements for City streets citywide, and for the paving and repair of public parking lots in the City. (2) $12,000,000 for City owned cemetery rehabilitation; fire station upfit and related equipment including but not limited to firefighting apparatus and emergency response equipment; the historical Seneca depot building project, including but not limited to acquisition, engineering, design, relocation and reconstruction; Gignilliat Community Center improvements; Cunningham Park improvements; and expansion, improvement and replacement of City water lines along Cherry Road (3) $15,375,000 for downtown street improvements and streetscaping; Blue Ridge Park improvements; Shaver Recreation Complex improvements; park shelters; and replacement of water meters and related metering equipment within the City's water distribution system Total: $31,375,000
- A YES vote means
- Seneca would levy a 1% sales tax for up to eight years to provide a credit against certain city property taxes and raise $31,375,000 for road repaving, parks, fire station, cemetery, depot, water line, downtown and water meter projects.
- A NO vote means
- Seneca would not levy this 1% sales tax.
- What it would cost
- 1% sales tax: $1 on a $100 taxable purchase.
- 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).
Background
According to the City of Seneca, the referendum is allowed by South Carolina's Municipal Tax Relief Act (S.866), signed May 19, 2026. The Act lets cities impose a sales tax of up to 1% with voter approval and requires at least 20% of proceeds to fund a credit against city property taxes on owner-occupied homes.
Seneca's ordinance dedicates 55% of net proceeds to the homeowner credit, with the stated goal of substantially offsetting or possibly eliminating city property taxes on owner-occupied homes. The credit does not reduce county or school taxes.
The remaining 45% would fund capital projects on a pay-as-you-go basis, with no bonds: first a $500,000 yearly road paving and parking set-aside, then listed projects in priority order. The tax ends after eight years unless voters renew it.
Next elections here
Also on Oconee County ballots
Quick answers
- What does a YES vote on City of Seneca mean?
- Seneca would levy a 1% sales tax for up to eight years to provide a credit against certain city property taxes and raise $31,375,000 for road repaving, parks, fire station, cemetery, depot, water line, downtown and water meter projects.
- What does a NO vote on City of Seneca mean?
- Seneca would not levy this 1% sales tax.
- How many votes does City of Seneca 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 City of Seneca?
- 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.
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