South Dakota Subject | Property Tax

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Status

State	Bill	Status	Summary/Title	Last Action
SD	SB96	Pass	Authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes. [Detail][Text][Discuss]	2026-03-30 Signed by the Governor on March 30, 2026 S.J. 548
SD	SB154	Pass	Clarify the eligibility of multiple garages or structures to be classified as owner-occupied. [Detail][Text][Discuss]	2026-03-30 Signed by the Governor on March 30, 2026 S.J. 548
SD	HB1193	Pass	Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs. [Detail][Text][Discuss]	2026-03-30 Signed by the Governor on March 30, 2026 H.J. 578
SD	HB1264	Pass	Eliminate the Agricultural Land Assessment Implementation and Oversight Advisory Task Force, and to provide that the Department of Revenue receive the submission of recommendations and provide a report on agricultural value. [Detail][Text][Discuss]	2026-03-30 Signed by the Governor on March 30, 2026 H.J. 578
SD	HB1258	Pass	Require that a property tax bill provide access to a state website providing property tax information. [Detail][Text][Discuss]	2026-03-30 Signed by the Governor on March 30, 2026 H.J. 578
SD	SB245	Pass	Create the homeowner property tax reduction fund, and to transfer moneys to the homeowner property tax reduction fund. [Detail][Text][Discuss]	2026-03-30 Signed by the Governor on March 30, 2026 S.J. 548
SD	HB1051	Pass	Revise property tax levies for school districts and to revise the state aid to general and special education formulas. [Detail][Text][Discuss]	2026-03-30 Signed by the Governor on March 30, 2026 H.J. 578
SD	HB1323	Enroll Sine Die	Modify the requirements to refer an ordinance or resolution to the voters of a political subdivision. [Detail][Text][Discuss]	2026-03-10 House of Representatives Failed to concur, no committee appointed, Passed, YEAS 40, NAYS 27. H.J. 550
SD	HB1241	Engross Sine Die	Modify the requirements for public notice of a hearing prior to a vote to impose an excess tax levy, and to modify requirements to refer an excess tax levy of a school district to a vote. [Detail][Text][Discuss]	2026-03-09 Senate Do Pass Amended, Failed, YEAS 14, NAYS 20. S.J. 505
SD	HB1253	Engross Sine Die	Adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property. [Detail][Text][Discuss]	2026-03-09 Senate Do Pass Amended, Failed, YEAS 9, NAYS 24. S.J. 498
SD	SB21	Pass	Modify tax refunds for elderly persons and persons with a disability. [Detail][Text][Discuss]	2026-03-04 Signed by the Governor on March 04, 2026 S.J. 452
SD	SB125	Engross Sine Die	Establish the homeowner tax reduction fund. [Detail][Text][Discuss]	2026-03-04 House of Representatives Tabled, Passed, YEAS 64, NAYS 3. H.J. 510
SD	HB1260	Pass	Authorize the establishment of municipal property tax rebate programs. [Detail][Text][Discuss]	2026-03-04 Signed by the Governor on March 04, 2026 H.J. 496
SD	SB20	Pass	Make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency. [Detail][Text][Discuss]	2026-03-03 Signed by the Governor on March 03, 2026 S.J. 438
SD	SB208	Engross Sine Die	Require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments. [Detail][Text][Discuss]	2026-03-03 Taxation Tabled, Passed, YEAS 12, NAYS 0. H.J. 11
SD	SB223	Engross Sine Die	Modify the requirements for a petition to refer an excess tax levy of a school district to a vote. [Detail][Text][Discuss]	2026-03-02 House of Representatives Reconsidered, Failed, YEAS 31, NAYS 34. H.J. 468
SD	HB1261	Intro Sine Die	Provide a tax credit for owner-occupied property, to make an appropriation therefor, and to transfer moneys to the general fund. [Detail][Text][Discuss]	2026-03-02 House of Representatives Tabled, Passed, YEAS 59, NAYS 6. H.J. 470
SD	SB183	Engross Sine Die	Modify requirements for public notice of a hearing prior to a vote to impose an excess tax levy. [Detail][Text][Discuss]	2026-02-26 Taxation Deferred to the 41st legislative day, Passed, YEAS 7, NAYS 4.
SD	SB118	Intro Sine Die	Deposit certain tax revenues into a homeowner tax reduction fund. [Detail][Text][Discuss]	2026-02-24 Senate Do Pass Amended, Failed, YEAS 16, NAYS 17. S.J. 375
SD	SB196	Intro Sine Die	Increase the income limits for a property tax assessment freeze. [Detail][Text][Discuss]	2026-02-24 Senate Do Pass, Failed, YEAS 15, NAYS 18. S.J. 379
SD	HB1308	Intro Sine Die	Reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes. [Detail][Text][Discuss]	2026-02-24 House of Representatives Do Pass, Failed, YEAS 24, NAYS 42. H.J. 424
SD	SJR505	Intro Sine Die	Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property and limiting real property taxes. [Detail][Text][Discuss]	2026-02-23 State Affairs Deferred to the 41st legislative day, Passed, YEAS 5, NAYS 4. S.J. 31
SD	HB1168	Intro Sine Die	Provide a property tax credit for the payment of nonpublic school tuition. [Detail][Text][Discuss]	2026-02-23 Committee on Appropriations Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 3.
SD	SB199	Intro Sine Die	Establish a new fund to provide property tax relief. [Detail][Text][Discuss]	2026-02-23 Senate Do Pass, Failed, YEAS 16, NAYS 17. S.J. 360
SD	SB229	Intro Sine Die	Require an election to approve the issuance of certain capital outlay certificates, lease-purchase contracts, or installment purchase contracts. [Detail][Text][Discuss]	2026-02-23 Senate Do Pass Amended, Failed, YEAS 16, NAYS 18. S.J. 362
SD	HB1259	Intro Sine Die	Require that the Department of Revenue provide for an online application for property tax relief programs. [Detail][Text][Discuss]	2026-02-23 Committee on Appropriations Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 3.
SD	SJR507	Intro Sine Die	Proposing and submitting to the voters at the next general election, an amendment to state law to reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes. [Detail][Text][Discuss]	2026-02-23 State Affairs Deferred to the 41st legislative day, Passed, YEAS 5, NAYS 4. S.J. 31
SD	SB216	Intro Sine Die	Limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts. [Detail][Text][Discuss]	2026-02-23 Taxation Deferred to the 41st legislative day, Passed, YEAS 4, NAYS 2.
SD	SB126	Intro Sine Die	Increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses. [Detail][Text][Discuss]	2026-02-20 Senate Do Pass Amended, Failed, YEAS 14, NAYS 20. S.J. 342
SD	SJR506	Intro Sine Die	Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, resetting, then limiting property taxes to a flat rate, until adjusted when sold. [Detail][Text][Discuss]	2026-02-20 Taxation Deferred to the 41st legislative day, Passed, YEAS 4, NAYS 1. S.J. 17
SD	SB212	Intro Sine Die	Establish the homeowner tax reduction fund. [Detail][Text][Discuss]	2026-02-20 Taxation Tabled, Passed, YEAS 4, NAYS 0. S.J. 17
SD	SB243	Intro Sine Die	Impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor. [Detail][Text][Discuss]	2026-02-20 Taxation Deferred to the 41st legislative day, Passed, YEAS 4, NAYS 3. S.J. 17
SD	SB230	Intro Sine Die	Make an exception for improvement districts from a limit on revenue growth for purposes of property taxation. [Detail][Text][Discuss]	2026-02-20 Taxation Tabled, Passed, YEAS 6, NAYS 0. S.J. 17
SD	HB1317	Intro Sine Die	Eliminate a limit on the accumulation of the unused index factor for property taxation. [Detail][Text][Discuss]	2026-02-20 Placed on calendar pursuant to JR 6F-6, Failed, YEAS 34, NAYS 33. H.J. 386
SD	SB226	Intro Sine Die	Increase a limit on video lottery gaming, and to deposit moneys into a new fund. [Detail][Text][Discuss]	2026-02-19 Commerce and Energy Deferred to the 41st legislative day, Passed, YEAS 8, NAYS 0.
SD	HB1307	Intro Sine Die	Limit the annual increase in assessed value of each owner-occupied single-family dwelling. [Detail][Text][Discuss]	2026-02-19 Taxation Tabled, Passed, YEAS 12, NAYS 0. H.J. 9
SD	SB144	Intro Sine Die	Provide property tax relief to certain senior owners of owner-occupied single-family dwellings. [Detail][Text][Discuss]	2026-02-18 Taxation Deferred to the 41st legislative day, Passed, YEAS 5, NAYS 1. S.J. 15
SD	HB1088	Pass	Remove the requirement that counties remit to municipalities an amount equal to the road levy for calendar years 1984, 1985, and 1986. [Detail][Text][Discuss]	2026-02-17 Signed by the Governor on February 17, 2026 H.J. 326
SD	SB97	Intro Sine Die	Adjust a limit on the percentage increase in revenue payable from property taxes. [Detail][Text][Discuss]	2026-02-17 Senate Do Pass Amended, Failed, YEAS 18, NAYS 16. S.J. 275
SD	HB1312	Intro Sine Die	Limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts. [Detail][Text][Discuss]	2026-02-17 Taxation Deferred to the 41st legislative day, Passed, YEAS 9, NAYS 3.
SD	HB1319	Intro Sine Die	Update provisions related to tax increment financing districts. [Detail][Text][Discuss]	2026-02-17 Taxation Tabled, Passed, YEAS 11, NAYS 1.
SD	SB22	Pass	Clarify when certification of values is transmitted to the county. [Detail][Text][Discuss]	2026-02-12 Signed by the Governor on February 12, 2026 S.J. 256
SD	HB1218	Intro Sine Die	Create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor. [Detail][Text][Discuss]	2026-02-12 Taxation Deferred to the 41st legislative day, Passed, YEAS 7, NAYS 5.
SD	SB12	Pass	Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses. [Detail][Text][Discuss]	2026-02-11 Signed by the Governor on February 11, 2026 S.J. 240
SD	SB161	Intro Sine Die	Repeal an exemption for certain health care facilities. [Detail][Text][Discuss]	2026-02-11 Taxation Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 0. S.J. 13
SD	HB1172	Intro Sine Die	Terminate certain school district excess tax levies. [Detail][Text][Discuss]	2026-02-05 Taxation Deferred to the 41st legislative day, Passed, YEAS 8, NAYS 3. H.J. 2
SD	SB85	Engross Sine Die	Require an election for an excess tax levy of a school district. [Detail][Text][Discuss]	2026-02-04 Intent to reconsider H.J. 228
SD	SB99	Intro Sine Die	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. [Detail][Text][Discuss]	2026-01-28 Taxation Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 1. S.J. 5
SD	HB1032	Intro Sine Die	Eliminate a limit on the accumulation of the unused index factor for property taxation. [Detail][Text][Discuss]	2026-01-22 Taxation Deferred to the 41st legislative day, Passed, YEAS 8, NAYS 5.
SD	HB1036	Intro Sine Die	Limit annual valuation increases on owner-occupied single-family dwellings and nonagricultural property. [Detail][Text][Discuss]	2026-01-22 Taxation Tabled, Passed, YEAS 13, NAYS 0.