Bill 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.

Sponsorship: Partisan Bill (Republican 6)

Status: (Introduced) 2026-01-28 - Taxation Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 1. S.J. 5 [SB99 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Introduced	2026-01-19	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
Senate Taxation Amendment 99C	2026-01-28	Adopted	PDF	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for South Dakota SB99 currently on file.