COLUMBIA--Legislators have filed more than 170 bills in this election year to change the state's tax code to reduce some levies and increase others.

Gov. Mark Sanford has made several tax cut proposals, including two last week that would give parents breaks when they send their children to private schools and that would cut income taxes.

"There are two things you can expect in an election year: long speeches and tax cut proposals," said state Sen. Darrell Jackson, D-Hopkins, who said he doesn't expect many of the proposals to even reach Sanford's desk.

This week, the House takes up two bills that limit local governments' ability to increase tax collections by reassessing real estate values. The House Ways and Means Committee is expected to approve Sanford's plan to cut the state's top income tax rate to 4.75 percent from 7 percent.

Other bills that could come up later in the session include plans to cut or eliminate levies on homes and cars by increasing the sales tax. Although they aren't getting as much attention as last year, there still are several plans to increase cigarette taxes.

Lawmakers say they have good reasons for each proposal.

"A lot of people, me included, think that reducing taxes in a bad economy may help spur recovery," said Ways and Means Chairman Bobby Harrell, R-Charleston.

House Majority Leader Rick Quinn, R-Columbia, says the state's tax structure isn't competitive with neighboring states. "I think a lot of people are motivated to fix that problem."

House Speaker David Wilkins, R-Greenville, said lawmakers' interest could have been sparked by two years of studying the state's tax system.

New leadership in the governor's mansion is a factor, too, said Michael Fields, state director of the National Federation of Independent Business.

First up are two plans to keep local governments from increasing property taxes by increasing land value. One plan caps reassessments at 15 percent every five years and the other says higher property values are only applied after a sale or transfer. Rep. Bill Cotty, who will steer House debate on those measures, says both are likely to pass, giving the Senate a choice of which measure moves forward.

Fields said his group supports those changes, but said there's no guarantee the Senate will pass them in the same form.

Next will come Sanford's income tax reduction plan, which has Wilkins as chief sponsor and 90 of the House's 123 sitting members as co-sponsors. Sanford says the cuts will help create jobs and spur economic growth that benefits everyone.

But last week, the state's chief economist said half the state's taxpayers -- those with lower incomes -- would get no direct benefit from the proposed cuts. That has prompted one of the handful of Democrats who signed as a co-sponsor to reconsider. "It certainly doesn't look that good right now," said Rep. Bill Clyburn, D-Aiken.

In the Senate, leaders aren't excited about tax cutting.

Constituents are "saying, 'How in the world are you all talking about a tax cut when you can't even fund the schools; when you can't even fund the prisons; when you can't fund your Medicaid program?' " said Minority Leader John Land, D-Manning. "It's laughable that we're even talking about tax cuts."

Majority leader and Finance Chairman Hugh Leatherman, R-Florence, says he has supported cutting taxes when the economy was good, but for three years, the economy hasn't been good.

"We've got a lot of needs in this state," Leatherman said. "We've got a lot of catching up to do."

TAX-CUT PROPOSALS

Here's a look at some of the most talked about proposals to cut or eliminate taxes in the Statehouse this election year.

Income taxes

Plan: Reduce the state's top income tax rate to 4.75 percent from 7 percent over 10 years.

Cost: $62 million a year.

Concerns: Benefits only the top half of state's taxpayers.

Players: House Speaker David Wilkins, R-Greenville, has 90 representatives as co-sponsors to Gov. Mark Sanford's proposal. Opposition growing among Democrats.

Status: Up for debate in Ways and Means on Tuesday.

Property reassessment

Plans: One would cap property reassessments at 15 percent every five years; second plan would allow reassessments only if property is sold or transferred.

Cost: None on a state level. Would affect county budgets.

Concerns: Limits counties' ability to pay for services; counties may increase rates to make up lost revenue.

Players: Rep. Vida Miller, D-Pawleys Island, and Rep. Ronny Townsend, R-Anderson. Also has wide support among House Democrats and Republicans.

Status: Debate expected this week in House.

Tax credits

Plan: Give families earning less than $75,000 a year a tax credit to cover 80 percent of the cost of private school education, home-schooling or transferring to another school district. Phased in during five years.

Cost: Uncertain.

Concerns: Critics say could lead to school vouchers; takes money from schools without reducing costs; lacks accountability.

Players: House Speaker Pro Tem Doug Smith, R-Spartanburg, sponsored the bill with support from Sanford and other legislators. The Education Department, South Carolina Education Association and South Carolina School Board Association question the benefits.

Status: Announced Thursday.

Property taxes

Plan: Raise $600 million to reduce car taxes and limit home reassessments by raising sales tax to 6 percent from 5 percent, eliminating several exemptions and reducing lottery operating costs.

Cost: None.

Concerns: Similar to those on Quinn and Thomas plan.

Players: Ways and Means Chairman Bobby Harrell has been lining up support since last fall.

Status: Not introduced.