COLUMBIA-The dual House and Senate property tax committees proved Wednesday that a tax relief package is still very much a work in progress.

Lawmakers from each chamber rehashed and reworked their competing proposals during simultaneous committee meetings. But for the most part, the lawmakers' changes amounted to just tinkering.

The primary objective of lowering property tax bills through a 2-cent sales tax increase remains intact in each chamber's draft legislation.

A push to increase the sales tax to 2 1/2 cents to fund more relief failed in the Senate committee.

Senators were looking for ways to finance a provision that significantly reduces the tax on groceries. The committee dropped the food tax to 2 cents initially but later tweaked its figures so that the entire tax would be phased out in two years.

To pay for the eventual elimination of the food tax, the Senate took out a tax break for other personal property that would have cut in half property taxes on items such as boats and motorcycles.

The committee also reduced the size of the property tax credit renters would receive.

The major tenets of the Senate's plan - a 50 percent property tax break for primary residences and cars - were left untouched.

The Senate and House added parallel measures to create reserve funds to help in years when state revenues fall short of projections.

The House plan changed little, but one amendment to the legislation has the beneficiaries of sales tax exemptions fuming.

A component was added to the House version that would call for the review of each of the 60-plus sales tax exemptions every 10 years for industry, individuals and businesses.

A committee would make a recommendation whether to continue the exemptions and those not reinstated would effectively be repealed.

Some of the most powerful lobbying groups in the state have vowed to kill the bill unless the provision is deleted from the final version.

While that issue is sure to fire up debate, both committees still are avoiding the biggest question: how to divvy up the sales tax revenues to local school districts.

That issue, which is sure to ignite fervent debate, will take center stage in the next meetings in two weeks, House and Senate lawmakers said.

Contact John Frank at (803) 799-9051 or jbfrank@postandcourier.com.