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Let me explain all new construction in York County SC is tax on January 1 of that year. Hence if a house has been finished on January 1 it is taxed House and land for 2006. If the house is not finished and certificate of Occupancy is not issued till let's say January 7th 2006 the property is only taxed on the land for 2006 and saves about $8000 in taxes. So by cloisng 9 days earlier it costs us $8000. If we change the close date we are out of contract and there is a line of people behind us to buy this home.
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