ANDERSON COUNTY — Anderson County has plenty of big, empty boxes just waiting to be filled.

Now, there’s more incentive for developers to revitalize those abandoned retail sites.

Anderson County is one of the first counties in South Carolina to take advantage of a new provision in state law that allows local governments to lower the requirements for extending income tax credits to developers renovating vacant retail facilities.

On the recommendation of Anderson County Council member Bill McAbee, the council voted unanimously Tuesday night to adopt a resolution that reduces the size requirements for offering incentives from 40,000-square-foot buildings to 25,000-square-foot buildings.

Properties also must be vacant at least a year to qualify for the tax credit.

“There are a lot of properties that will qualify that wouldn’t otherwise have made it,” Mr. McAbee said. “We may be one of the first counties to take advantage of this. We’re very excited about the benefits it could have for the county.”

Developers will be eligible for a 25 percent income tax credit on their total investment in the project, according to Amy Plummer, a member of the county’s economic development board who specializes in commercial and industrial real estate.

Ms. Plummer said she expects the revision to generate more interest in redeveloping properties. More than 800,000 square feet of empty retail space would be eligible for income tax credits under the new provision.

“I’m very excited about the potential we have for revitalization,” she said. “I think we’re going to see some good interest in redeveloping some of these properties. There are a lot of properties that would qualify for that.”

Ms. Plummer, who learned of the new revision at a seminar earlier this year, said the county already is targeting several abandoned sites for redevelopment, including the old Wal-Mart site on U.S. 28 Bypass, industrial sites on Shockley Ferry Road and the former Winn-Dixie on S.C. 81.

She said properties in municipalities and the county’s unincorporated areas are eligible for the tax break.