Act 388 of 2006 provided relief to South Carolina homeowners from school property taxes, resulting in a substantial shift in state education funds among school districts. This report focuses on only one aspect of Act 388, the guarantee of a minimum of 2.5millionpercountyinAct388funds.Countieswhoseschooldistrictsreceivedlessthanacombined2.5 million were to receive supplemental tax relief to bring them up to that level. This supplemental tax relief came to $20.4 million in 2011-12, which accounted for an average of 5.6 percent of all state funds distributed to 28 recipient school district