Senate Democrats are pledging to hold up a key component of property tax reform unless more money is directed toward rural and poorer school districts.

The push to couple tax changes and funding formulas comes as the House and Senate are debating a fundamental shift in how state residents would pay their taxes.

The Democrats’ move is significant because the proposed shift requires constitutional changes. And Democrats have enough votes in the Senate to deny the two-thirds support needed to approve a constitutional amendment.

“If there is no sales tax swap, I don’t think any of this is going to get a two-thirds vote,” Sen. Brad Hutto, D-Orangeburg, told a Senate Judiciary subcommittee. “This is our only real trump card in this, is the two-thirds vote.”

Senate Republican leaders have been trying to separate reassessment reform, covered by the constitutional amendments, and the $1.2 billion plan to raise the state sales tax to cut property taxes.

Though House leaders have tied the two initiatives together, Senate leaders have said they may only pass reassessment reform this year, and that the issues should be considered separately.

The debate came as a Senate subcommittee approved a resolution that, if ratified by voters, would allow counties the option of capping reassessment increases or keeping the current system.

Sen. Larry Martin, R-Pickens, said the Senate cannot wait for the sales tax legislation, which could take weeks to be approved by the House and the Senate Finance committee. Martin said he was blindsided by the Democrats’ request, but that the reassessment changes would move to the Senate floor as quickly as possible.

“I’m sorry, that ain’t going to happen,” Martin said of waiting for the tax swap legislation. “We’re going to get a vote.”

Sen. Glenn McConnell, president pro tem of the Senate, said lawmakers should vote on each issue separately. School funding, he said, will be discussed whether it’s part of a tax swap or not.

McConnell, R-Charleston, said the school funding formulas are “flawed, archaic and complicated,” but that voting against one piece of legislation because of a disagreement with another sets “a poor precedent.”

But Democrats, hoping to partner a plan to pair a 2 percentage point sales tax increase with a boost in school funding for needy counties, want more assurances.

After considering the issue, the House decided not to include school funding with its plan. Senate Democrats want to make sure reassessment, property tax relief and school equity are packaged, said Senate Minority Leader John Land, D-Clarendon.

House Democrats, and a handful of Republicans, will attempt a similar strategy next week to gain more leverage during floor debate to amend the House tax plan.

“Real reform, to me, is cutting property taxes by 60 percent and changing the way we fund schools,” said Sen. Vincent Sheheen, D-Kershaw. “If this is all we’re going to do, this isn’t real reform.”

Reach O’Connor at (803) 771-8358 or johnoconnor@thestate.com.