Geodetic Survey

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SC/NC Boundary Program

6. Impacted: Will I have to pay back taxes?

It is the intent of the General Assembly that when an individual’s residence or a business location is determined to be located in South Carolina rather than North Carolina, where the residence or business had previously been taxed, the individual or business should not be liable for back taxes to South Carolina solely as a result of the clarification. 


Individuals whose residency or taxpayers whose property or business location is considered to have changed from North Carolina to South Carolina solely as a result of the boundary clarification, effective January 1, 2017, are not liable for any taxes for periods prior to the boundary clarification date based solely on a claim that the individual was a resident or the taxpayer’s property or business location was located in South Carolina in the prior year.