Planning Commission recommends adding Beaufort County Housing Impact Analysis to 2040 plan, enabling use of ATAX funds for workforce housing under Act 57

The Beaufort County Planning Commission unanimously recommended that county council add the Beaufort County Housing Impact Analysis (HIA) as an appendix to the 2040 comprehensive plan, a step staff said is required to allow accommodations‑tax revenue to be used for workforce housing under South Carolina’s Act 57 (2023).

A presenter identified in the meeting as Tammy (S3) summarized the HIA and the statute’s requirements: to be eligible to use ATAX funds for workforce housing, local governments must adopt a housing impact analysis. Tammy said the Act allows up to 15% of both state and local accommodations‑tax collections to be used for workforce housing for households roughly earning 30%–120% of area median income and that the law sunsets on December 31, 2030 unless renewed.

“We have to really make the nexus between workforce housing needs and the local economy,” Tammy told the commission, describing the HIA’s chapters on population, employment, housing market conditions, construction costs and barriers to development. The presentation noted hospitality and leisure remain large employment sectors in Beaufort County and that many workers in those sectors are cost‑burdened relative to local housing costs.

Chuck Atkinson, Community Services Division Director (S12), told commissioners the county already has unilateral authority to site public uses but that the HIA and the Act create a local funding pathway that can be leveraged with other resources. “Having this information so that we're not talking about hypotheticals, but we have specific factual data to work with helps us,” Atkinson said.

Commissioners asked whether the HIA must be periodically updated; staff said the HIA is adopted once for the Act 57 requirement but commissioners urged that the analysis be refreshed as part of regular comprehensive‑plan updates to keep the data current. Commissioners also discussed dissemination: staff indicated the HIA will be part of the comp plan appendices and available for download and that communications staff will consider additional outreach.

A motion (S11) to recommend that county council add the Beaufort County Housing Impact Analysis as an appendix to the 2040 comprehensive plan passed unanimously. The recommendation will be transmitted to county council for formal adoption; if adopted, county staff will submit required notifications to the South Carolina Department of Revenue and the appropriate review committees so accommodations‑tax funds may be used to support workforce‑housing projects consistent with Act 57.