In the brewing debate over how to reduce or eliminate property taxes in South Carolina, those that have the most at stake in the looming tax war -- cities, counties and schools -- are marshaling their forces to protect their funding.

Any effort to freeze property values or limit increases won't bring long-term relief to taxpayers, say city and county officials, who don't want to lose property taxes as a source of money.

For them, it's not a matter of local governments taxing people out of their homes. It's that schools account for the largest portion of the tax bill -- about 60 percent statewide --and it keeps climbing.

They'd like to see lawmakers lower property taxes by finding another funding source for schools, such as a higher sales tax.

But school advocates worry the sales tax idea would centralize education decisions and budgeting in Columbia, erode local authority and tie the fate of schools to the variability of sales tax revenue in a roller-coaster economy.

Those who end up paying the bill are caught in the middle looking for relief.

It couldn't come soon enough for Barry Durham of Pickens County, who received revised property values from the county a couple of weeks ago. Durham said his value jumped substantially according to the county's five-year appraisal, and he doesn't think the value of his land has changed a bit in the past 10 years.

"Just pray for the people who live on Lake Keowee," Durham said.

Whatever is decided, finding a better way to pay for education shouldn't get lost in the property tax reform debate, said former Gov. Dick Riley, who served as secretary of education in the Clinton administration.

"If you start talking about taxes only and then let education kind of fight for itself after big changes have been made, then that is a real mistake," Riley said. "That is backward."

Relying heavily on property taxes for schools is "inherently unfair," Riley said, because some school districts have more valuable property than others.

That's the crux of a lawsuit in which eight rural school districts are suing the state of South Carolina for not adequately funding education among all districts. A ruling on the lawsuit is expected any time. Riley's law firm, Nelson, Mullins, Riley and Scarborough, is representing the school districts.

Cities, counties and schools are honing their message in preparation for a series of public meetings on property tax reform that a special Senate committee is holding throughout the state, including one in Greenville on Aug. 24.

With an expectation of large crowds of people who hate property taxes, the groups want to shape the debate with their ideas.

Tax reform has long been a hot button topic for state lawmakers, with proposals ranging from replacing all property taxes with a sales tax to freezing values. After years of talking, pledges for action from key House and Senate leaders and the formation of the special committees could translate to action this year.

One reason tax bills seem to creep up every year is because of a state funding formula for schools, said Robert Croom, assistant director of the S.C. Association of Counties. Each year school districts must start with the last year's budget and add to it for new students and inflation, meaning few school budgets are likely to decrease or stay flat.

That's the reason school funding should be the focus of any property tax debate, he said. A strategy that simply holds down values won't stop the tax rate from rising.

"Until you address those issues, you're just running in circles," Croom said.

Replacing the school portion of property taxes would cut the burden by more than half because schools account for 60 percent of the bill, on average, said Howard Duvall, executive director of the Municipal Association of South Carolina. Duvall isn't sure all the money should be pegged on a sales tax, but the state should find a way, he said.

"If the state government would take care of its responsibility of adequately funding schools, we wouldn't have the hue and cry on property taxes right now," Duvall said.

Cities and counties want to keep the property tax as a source of their own revenue, but they'd like the General Assembly to give them taxing options to take more of the burden off residents.

Scott Price, general counsel for the South Carolina School Boards Association, said his group worries about shifting all education costs to the state. Local funding "gives people in the community an increased stake in what occurs in their local school systems," Price said.

The Greenville County school district's $364 million budget this year draws about 40 percent from local property taxes and 60 percent from the state, according to the district.

It's true that the state requires increases in district budgets each year for inflation and new students, Price said, but there are plenty of districts that apply for waivers each year. Last year 21 districts got waivers to bypass those rules, according to the state Department of Education.

Paying higher sales taxes would be fine by Riley Owens of Greenville if it meant eliminating some or all of the property tax. Taxes are high on his downtown condo and Porsche, he said. "It's so expensive to own a car here," Owens said.

But Owens realizes it's not that simple.

A higher sales tax would be unfair to people struggling to make it, Owens said, people who wouldn't reap the benefits of a tax cut on expensive homes or cars but would still pay more for everyday items.

People like Sheila McGee of Piedmont.

McGee said the property tax on her modest home is manageable, but a higher sales tax would hit her hard.

"If you're paying higher (sales) taxes, how can you get ahead?" McGee said. "I'm struggling now."

Tinkering with a stable source of money for local governments could also threaten important services, Owens said.

"You can only rob Peter to pay Paul so many times," he said. "I'd hate to see our schools suffer or our roads suffer as a result."

But Durham, too, said he's skeptical about raising the sales tax to replace the property tax. Pickens County is among several counties statewide that already have raised sales tax 1 percent to reduce property taxes, and Durham hasn't felt the relief.

"We don't know where that one cent goes," he said. "Property taxes go up, and the one cent stays."

Sen. Larry Martin, R-Pickens, a member of the Senate study committee, wants to help residents whose taxes are rising faster than their incomes. But he said he's against centralizing school districts and local governments at the state level. Shifting all the purse strings there threatens to do just that, he said.

"Where the money goes, the power flows with it," said Martin.

Chuck Saylors, chairman of the Greenville County school board, said previous attempts to lower property taxes have meant less money for schools. Five years ago lawmakers gave voters the chance to roll back the tax rate for vehicles, but they didn't provide dollars to replace those that were lost.

"They'll call it reform, but they won't come up with a replacement (for the money)," said Saylors, who remains skeptical that any change is on the way.

Greer Mayor Rick Danner said the vehicle tax rate rollback has left holes in the city's budget as well. Those holes have been filled with increased fees and other taxes. Danner said he fears what proposals to ax property taxes completely -- including those for cities -- could mean for services residents depend on, like roads, fire protection and police.

Like school officials, Danner said he doesn't want to depend on the state for the city's financing.

Sen. David Thomas, R-Fountain Inn, has backed the idea of swapping sales tax for property tax for years. It spreads the burden among more people, not just those who own property, said Thomas, also a member of the special Senate committee.

But realizing the huge policy changes that would bring, he'd settle for a freeze on values this year.