Richland County keeps 2.5% owner-occupied property tax exemption, starts indefinite continuation in 2027

The Richland County Board of Commissioners voted unanimously on June 11 to continue a 2.5% owner-occupied property tax exemption beginning Jan. 1, 2027, and to carry the exemption forward until the board repeals it.

Commissioner Cliff Mirs, who introduced the resolution, said the measure was a response to rising property-tax burdens and increasing assessed values. "We believe that's reasonable and appropriate property tax relief," Mirs said, adding the policy would provide "allowing $1.7 million in property tax relief" to roughly 30,000 owner-occupied parcels, per figures cited by county staff.

The action implements a local choice granted by House Bill 96, which the board’s discussion said gives counties the option to offer additional credits on top of state changes. County staff explained the state credit will incrementally increase over the next several years while the county vote maintains the local exemption at 2.5% rather than following the state’s scheduled increases.

Auditor staff warned the board that local tax software and settlement statements are not configured to separate a county-only 2.5% when state-level credits rise; the auditor described prior adjustments as "a big big headache" and said vendor intervention and extra calculation work were required during the initial implementation. Staff emphasized the exemption applies to owner-occupied parcels only and does not apply to rental properties.

Commissioners said the board initially set the exemption to expire after one year to observe state-level changes and property-value trends; they told reporters they kept the sunset to allow a transition period. When asked whether school districts that earlier expressed concerns had been contacted, commissioners said not all districts had been directly consulted.

The vote was taken after a motion and second; each commissioner present recorded a "yes" on the roll call. The board also noted that concurrent state-level measures — including an inflation cap discussed in the transcript as House Bill 186 — could change implementation details and that the county will continue to monitor legislative developments.

Next steps: the exemption will take effect Jan. 1, 2027, and remain in force until the board votes to repeal it; county staff said they will continue to work with the county auditor and vendors to address technical calculation and settlement issues.