rollback-taxes-in-south-carolina-changes-effective-january-1-2021-2 
Burr Forman
DECEMBER 27, 2021
South Carolina rollback tax laws changed in 2021, with potentially significant implications for real estate transactions where rollback taxes may come into play. What are rollback taxes? South Carolina Code Section 12-43-230(a). Who pays the rollback tax?
Burr Forman
FEBRUARY 15, 2021
The start of a new year frequently includes new or updated statutes, and South Carolina is no exception. 2021 brings an update to South Carolina rollback tax laws, with potentially significant implications for real estate transactions where rollback taxes may come into play.
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