South Dakota Subject | Tax Exemptions and Refunds

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StateBillStatusSummary/TitleLast Actionsort icon
SDSB135PassProtect residents from increased utility costs and utility shortages caused by data centers and clarify authority to regulate data centers.
[Detail][Text][Discuss]
2026-03-30
Signed by the Governor on March 30, 2026 S.J. 549
SDHB1193PassModify 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
SDSB21PassModify 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
SDSB125Engross

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
SDHB1260PassAuthorize 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
SDSB20PassMake 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
SDHB1261Intro

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
SDSB118Intro

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
SDSB239Intro

Sine Die
Modify provisions relating to the reinvestment payment program, and relating to the purchasing of goods and services used by projects approved for the reinvestment payment program.
[Detail][Text][Discuss]
2026-02-24
Senate Reconsidered, Failed, YEAS 16, NAYS 17. S.J. 373
SDHB1259Intro

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.
SDSB126Intro

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
SDSB212Intro

Sine Die
Establish the homeowner tax reduction fund.
[Detail][Text][Discuss]
2026-02-20
Taxation Tabled, Passed, YEAS 4, NAYS 0. S.J. 17
SDSB226Intro

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.
SDSB234Intro

Sine Die
Modify provisions pertaining to the purchasing of goods and services related to data center operations.
[Detail][Text][Discuss]
2026-02-18
State Affairs Deferred to the 41st legislative day, Passed, YEAS 5, NAYS 4. S.J. 27
SDHB1218Intro

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.
SDSB12PassProvide 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
SDSB141Intro

Sine Die
Exempt certain sales at farmers' markets from sales tax.
[Detail][Text][Discuss]
2026-02-11
Taxation Tabled, Passed, YEAS 6, NAYS 0. S.J. 13
SDSB161Intro

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
SDHB1005Intro

Sine Die
Provide a sales and use tax exemption for goods and services related to data center operations.
[Detail][Text][Discuss]
2026-02-04
State Affairs Deferred to the 41st legislative day, Passed, YEAS 9, NAYS 3.
SDHB1191Intro

Sine Die
Provide a sales tax holiday on firearms.
[Detail][Text][Discuss]
2026-02-02
Withdrawn at the Request of the Prime Sponsor H.J. 192
SDSB99Intro

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
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