State lawmakers have wrestled with how to curb escalating property tax bills for many years. But the timing of this debate is what's important.

2006 is an election year. And lawmakers say that homeowners statewide, not just the wealthy along the coast, are applying intense pressure for tax relief in the wake of this year's reassessment.

Leading state legislators see the public outcry as a political opportunity to hit an election-year homerun.

With major political capital on the line -- especially for the power-controlling Republicans -- the normally slow-moving General Assembly has vowed swift and decisive action when the legislative session resumes in January.

But typically, when politics enters a policy debate, the chances of meaningful reform diminish. And legislative leaders say change isn't going to come easily.

"What you are talking about doing is altering how government is financed," said House Speaker Bobby Harrell, R-Charleston. "It's one of the biggest issues that's been talked about in all my (12) years in the House."

In the end, the question is whether lawmakers will pursue a bold, permanent fix or window-dressing aimed at saving their political hides. The answer will begin to materialize this week as the Senate begins formulating its legislation.

The emerging debate is an opportunity for coastal lawmakers to get a chronic issue to the top of the Legislature's priority list.

House Republican leader Jim Merrill calls it a "perfect storm."

GOP'S CAPITAL 'ON THE LINE'

Politically, lawmakers can't afford not to take some action. Every House member and the governor face re-election next year. On the campaign trail, each would like to claim he helped reduce property taxes.

But the stakes are so high lawmakers' popularity could diminish if they can't deliver on their promise. At the public hearings, scores of angry taxpayers pledged retribution at the ballot box if meaningful reforms weren't delivered.

Lawmakers heard the message. "I think everybody's political capital is on the line -- everybody in the leadership to the lowest seniority member in both bodies," Harrell said.

State politics expert Bill Moore of the College of Charleston said the pressure is greater for the Republican leaders because they run the show.

"It is going to impact on the majority party in the Legislature the most," the political science professor said. "The impact depends on (how prevalent) the movement exists across the state."

A clear indication of political influence is the private discussions among legislative leaders about whether a property tax relief bill can be passed by March 16.

That's the date filing begins for the 2006 elections. If the mission isn't accomplished by then, lawmakers fear they will have opposition in November.

"I think it's in our benefit to move quickly on this in terms of pure politics because there is an absolute storm of people upset," said Merrill, a Daniel Island political consultant. "When you get a storm of this magnitude, it overshadows any other good thing you have done. Look at what we did with tort reform, it's in the rear-view mirror now."

With much fanfare, the Legislature passed measures to limit frivolous lawsuits last session. But politics is about the present.

SANFORD JUMPS ON BOARD

It's in Gov. Mark Sanford's interest to support lawmakers' efforts to reform property taxes, political observers say. The Republican governor needs to regain the political capital he lost after the Legislature defeated his income tax proposal.

In that dispute, lawmakers argued property taxes were more important, and the issue caused a rift in the governing Republican Party last session.

It also allowed Democratic lawmakers, and even some Republicans, to paint Sanford as anti-property tax relief.

The governor isn't opposed to property tax reforms, but he isn't an outspoken proponent either.

That fickle message is hurting Sanford publicly.

At a legislative hearing in Columbia, Charleston resident Richard Kerr said Sanford stands in the way of reform. "I don't think they are talking," he said. "We have a Republican governor and a Republican Legislature, what else do you need?"

It was a sentiment shared by others at the hearings. Emerson Read, a Charleston homeowner, said fixing high tax bills would depend on "whether we are going to put enough pressure on the entire Legislature to override the governor's opposition."

Sanford's opponent in the Republican gubernatorial primary, Oscar Lovelace, is attacking the governor on the issue as well.

Joel Sawyer, the governor's spokesman, said it is incorrect to say Sanford is against property taxes. "The governor had a meeting with members of the General Assembly just last week ... and he said he's certainly willing to work with them on property tax reform this year," Sawyer said.

Sanford maintains that the issues of reducing income taxes and property taxes are not "mutually exclusive."

"The governor's focus has always been on jobs and economic development," Sawyer said. "The governor has said from Day One, and still believes, the best way to stimulate jobs and the economy is an income tax cut."

Sanford is not positioning himself in the property tax debate except to say he wants to make sure any reforms adequately fund education.

"At this point, while the Senate and House are holding their meetings, we are waiting to see what recommendations they come up with and go from there," Sawyer said.

AFFECTING THE END PRODUCT

Politics also will shape the final relief package as the scope of the reforms and the legislative procedure come into play.

Senate leader Glenn McConnell and Speaker Harrell pledged to work together to limit procedural and territorial bickering between chambers that often plagues bills.

McConnell and Harrell also agree that a complete overhaul, not just a tweaking, of the tax system is needed to provide long-term assistance. Both advocate a comprehensive package utilizing various tax relief proposals as part of a constitutional amendment. It's a lot easier said than done, though.

"The politics of doing a complete overhaul is incredibly difficult," Harrell said. "When you start getting into more detail about the things you should do, you start picking up more opponents."

McConnell wants to provide "as much relief to as much property as possible" but acknowledged the number of votes he can get will determine the final proposal.

"More than politics, I see this as something we've just got to do," the Charleston Republican said. "And those who obstruct it will be held accountable for it."

What's on the table?

In response to skyrocketing property tax rates in South Carolina, legislators are considering several ideas for reforming the state's tax structure. The final product likely will combine a few of these key concepts:

ELIMINATE PROPERTY TAXES

Explanation: Total elimination would cost state and local governments $4.2 billion annually and require increases in other taxes.

Analysis: Highly unlikely. A more feasible approach might be to eliminate taxes on owner-occupied homes and make up the $812 million price tag by increasing the sales tax.

INCREASE SALES TAX

Explanation: To offset a reduction in property taxes, lawmakers need a 2 to 3 percentage point increase in sales taxes. Groceries and medicine could be exempt.

Analysis: Nearly a sure thing. The exact amount -- either 2 or 3 percentage points -- will be a matter of debate.

ASSESSMENT AT POINT OF SALE, IMPROVEMENT

Explanation: A property would only be reassessed when it changes hands or undergoes major renovations.

Analysis: Some fear this would stagnate the real estate and construction markets, so it could face major hurdles.

AMEND THE CONSTITUTION

Explanation: Changing the state's constitution would make local governments' future ability to increase property taxes or other fees much harder.

Analysis: Look for some sort of change to the constitution that could be placed before voters next fall, but it might not be as far-reaching as some taxpayer groups hope.

REMOVE SALES TAX EXEMPTIONS

Explanation: The state will lose $1.3 million this year because of more than 60 sales tax exemptions on the books. If eliminated, the revenue could offset property tax reductions.

Analysis: A few, but not all exemptions, might be cut. It's a perennially tough debate, but the property tax issue could give lawmakers the political cover they need to make it happen.

REIN IN SCHOOL DISTRICT BUDGETS

Explanation: Lawmakers, particularly those in the Lowcountry, would like school boards to be more accountable for their burgeoning budgets.

Analysis: School districts' autonomy won't stand, and local governments will likely get the oversight authority.

CAPPING PROPERTY TAX RATES

Explanation: If residential property taxes are eliminated, lawmakers will look to cap property tax rates on commercial or agricultural land.

Analysis: Decision makers deem this necessary to ward off a shift in the tax burden.

LIMITING REASSESSMENT INCREASES

Explanation: There is a push to freeze assessment levels, or revert to previous rates, in combination with some of the other property tax reductions.

Analysis: Not a top priority.

TYING PROPERTY TAXES TO AGE, INCOME

Explanation: Called a "circuit breaker," this mechanism would ease the property tax burden for those above a certain age or below a certain income level.

Analysis: This proposal could provide immediate relief to those who need it most, so it has a good chance. An income control is more likely than age.

DEFERRING TAXES

Explanation: One proposal would allow property owners to defer paying taxes until the home is sold.

Analysis: The concept is problematic in practice and is not high on lawmakers' list of options.

ELECTING COUNTY ASSESSORS

Explanation: Some think electing county assessors would make them more accountable.

Analysis: Lawmakers want politics out of property assessment, but look for the state to develop a set of regulations to make the process more uniform statewide.