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Sumter County certifies 1605 N. Pike East as abandoned building site for redevelopment tax credit

Sumter County Council · March 1, 2026
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Summary

Council unanimously certified 1605 N. Pike East as an abandoned building site under the South Carolina Abandoned Buildings Revitalization Act, enabling the developer to pursue tax credits for rehabilitation.

Sumter County Council voted Aug. 13 to certify a property at 1605 N. Pike East (TMS 268-00-03-024) as an abandoned building site under the South Carolina Abandoned Buildings Revitalization Act, clearing a procedural requirement that allows the developer to pursue rehabilitation incentives.

County Attorney Johnathan Bryan explained the request from Highland Capital Holdings QOZB Sumter SC LLC, which seeks to rehabilitate existing structures on the parcel and pursue either state tax credits or a local tax‑credit alternative under the Act. Minutes state the property had been out of operational, income‑producing use for at least five years per utility‑billing records, consistent with the Act’s definition of an "abandoned building site." The resolution certifying the property was adopted and the chairman and clerk were authorized to execute the documents on behalf of the county.

The Abandoned Buildings Revitalization Act (Title 12, Chapter 67) allows qualifying rehabilitations to receive tax credits for redevelopment. Council minutes record the formal certification in a resolution (R‑24‑04) and authorize execution immediately upon ratification.