---

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

Download: South_Dakota-2026-SB99-Introduced.pdf

---