SD SB99 | 2026 | Regular Session

South Dakota Senate Bill 99

Status

Sponsorship: Partisan Bill (Republican 6)
Status: Introduced on January 20 2026 - 25% progression, died in chamber
Action: 2026-01-28 - Taxation Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 1. S.J. 5
Text: Latest bill text (Introduced) [PDF]

Summary

Create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.

Title

Create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.

Roll Calls

2026-01-28 - Senate - Deferred to the 41st legislative day (Y: 6 N: 1 NV: 0 Abs: 0) [PASS]

History

Date	Chamber	Action
2026-01-28	Senate	Taxation Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 1. S.J. 5
2026-01-28	Senate	Taxation Motion to amend, Passed S.J. 5 Amendment 99C
2026-01-28	Senate	Scheduled for hearing
2026-01-20	Senate	First read in Senate and referred to Senate Taxation S.J. 67

Subjects

Fund
Property Tax
Retail Sales and Service Tax
State Aid to Education
Tax Exemptions and Refunds
Taxation

South Dakota State Sources

Type	Source
Summary	https://sdlegislature.gov/#/Session/Bill/26582
Text	https://mylrc.sdlegislature.gov/api/Documents/295265.pdf
Amendment	https://mylrc.sdlegislature.gov/api/Documents/297833.pdf
Roll Call	https://sdlegislature.gov/api/Votes/83039