How does McClellanville's property tax system create this gap?

A claim about a specific tax gap created by McClellanville's property tax system is not something a verified source confirms in the way the question assumes. What is real and applies statewide is that South Carolina assesses an owner-occupied primary residence at a lower ratio than a second home, rental or commercial property, which does create a real difference in tax burden between those categories. Whether that structural choice amounts to a McClellanville-specific gap is a policy question rather than a documented fact. Brian Beatty can explain how that classification affects a specific McClellanville property's actual bill.