COLUMBIA - A House subcommittee on Wednesday approved a property tax plan for golf courses that is more generous than a Senate version, but passage of the measure this year is doubtful.

The proposal changes the method of property taxation for golf courses to one based on revenue. The state economist says the plan will cost $7.2 million that would be spread to other taxpayers.

Horry County Assessor Rendel Mincey has said the change would cost $1.5 million to the county with more golf courses than any other in the state.

The proposal adopted by the House panel uses a combination of a value of $500 an acre plus a multiplier of 1.1 to be applied to the course's revenue. The Senate bill uses a multiplier of 1.2.

But the Senate bill has run into a roadblock it might not be able to overcome this year. It was sent to the back of the agenda because of opposition, which means it can be discussed only by a special vote forcing debate, or if opponents withdraw their objections.

While it might not happen this year, Sen Luke Rankin, R-Myrtle Beach, a sponsor of the Senate version, said it is the start of a conversation about how to make golf course assessments fairer.

Proponents say the measure will prevent constant appeals of value assessments.

"In recent years, golf course owners have experienced excessive assessments at the local level," lobbyist Michael Ey told the subcommittee.

Appeals have been successful, showing the system is wrong, he said.

Appeals of 16 golf courses in Horry County last year resulted in reductions of valuations to $57.8 million, down from $122.3 million, Ey said.

In a Charleston County case, a course's valuation changed from $22.4 million to $8.5 million. And in Beaufort County, assessments on 29 courses were reduced after appeals from $276.4 million to $162.4 million.

Rep. Tom Keegan, R-Surfside Beach, is a member of the House subcommittee that approved the bill. He said the system of assessing the courses is flawed and the facilities have been unfairly taxed.

The state has to fix that because "the golf course industry is vital to the economy of the state," Keegan said.

Rep. Doug Smith, R-Spartanburg, also pleaded the case based on "the sheer and dramatic effect that golf has on tourism." Some courses are struggling and barely profitable, Smith said.

But Rep. B.R. Skelton, R-Six Mile, said there will be a tax shift to homeowners and other businesses unless the proposal is changed to a higher multiplier.

"Any time you talk about reducing somebody's taxes, you have to be concerned about shifting of the burden," Skelton said.

Rep. Bill Cotty, R-Columbia, said a tax break for golf courses would be similar to tax breaks the state gives for other businesses, he said.

Robert Croom, lobbyist for the S.C. Association of Counties, said a minority of golf courses appeal their assessments. "It's not really a widespread problem," he said. The proposal also fails the constitutional requirement to tax property on its fair market value, Croom said.

The bill was sent to the full House Ways and Means Committee. The committee's chairman, Rep. Bobby Harrell, R-Charleston, is the main sponsor of the bill.

Rep. Tracy Edge, R-North Myrtle Beach | "I'm considering the quality of life of the people in North Myrtle Beach," if any more golf courses are converted to buildings.

Sen. Luke Rankin, R-Myrtle Beach | "The current system doesn't make sense."

Rep. Alan Clemmons, R-Myrtle Beach | "The mechanism for establishing fair market value for golf courses is broken and needs to be fixed."

Sen. Yancey McGill, D-Kingstree | "We just want something that is fair and equitable to keep a major economic tourism tool strong in our state."

Rep. Tom Keegan, R-Surfside Beach | "The previous system of assessing golf courses is flawed."