With the 2005 General Assembly session winding toward its conclusion, Sen. Scott Richardson decided last week that a stance had to be taken on property tax reform.

The Hilton Head Island Republican brought attention to the issue Tuesday by calling for a bill that could change the state's reassessment process to be considered on the floor. The legislation would require a statewide referendum for a constitutional amendment to decide whether the assessed value of properties for tax purposes should be changed only when they are sold or when substantial additions renovations are made.

While conceding Thursday that the bill should move through the committee process, Richardson said he took the action to make a point.

"I did it to get taxes on the front burner," he said. "We've talked and talked about property taxes. It's time to do something."

The maneuver didn't result in a resolution this year as supporters agreed to hold off on the measure. However, as part of a compromise, they did get a pledge that the bill will return to the full Senate no later than Jan. 30, three weeks into next year's legislative session.

The bill was one of several tax-relief proposals introduced this year. State law currently requires counties to reassess property values every five years.

Work this summer and fall by the Senate Judiciary and Finance committees, and their counterparts in the House of Representatives, is expected to help get a variety of property tax reforms introduced next year. The committees also should determine solutions to unresolved issues, including school-district funding tied to property values and potential revenue sources to replace money lost from property tax collections.

"It's going to take a lot of work to get things done," Richardson said, noting that he expected the bill or one like it to reach voters by November 2006.

Although the bill is geared toward owner-occupied homes, he said it likely will change to include all real property to avoid additional legal concerns.

The bill's author, Sen. Glenn McConnell, R-Charleston, said he will hold hearings statewide throughout the summer, including a likely stop in Beaufort.

"We need to build up grass roots support," said McConnell, who is chairman of the Senate Judiciary Committee.

Though several bills introduced this year have suggested changes in state statutes, McConnell said changing the state constitution is likely the only viable option. Only majority support is needed for statutory changes, while a constitutional amendment requires two-thirds approval by the General Assembly.

"(Statutory law) is the easier route," he said, "but it's not going to stand judicial scrutiny."

Gov. Mark Sanford vetoed a statutory change in December that would have capped property value increases at 20 percent in a reassessment year.

Although the measure received overwhelming support by the legislature last year, Sanford cited constitutional concerns as one reason for the veto.

The state's constitution says property taxes must be based on fair market value.

The proposed change would override that requirement during reassessments.

A referendum to voters also may provide the groundswell of public support needed to shift perceptions among some interest groups in Columbia, McConnell said.

Other plans have included capping tax bills and replacing some or all of the money collected from property taxes with sales taxes and other revenue streams.

Some opponents still see the bill and other limited property tax relief measures as temporary solutions and call instead for systemic change, said Clifton Scott Jr.

"It looks like it's being addressed piecemeal," said Scott, a lawyer with the South Carolina Association of Counties, a statewide lobbying and policy group in Columbia.

Rep. Thayer Rivers, D-Ridgeland, said the state's tax program -- with revenue split from property, income and sales taxes -- isn't broken.

The solution for local governments, he said, may be in diversifying revenue streams for counties and municipalities beyond property taxes.