SB165 revises how South Dakota taxes park model homes (small residential units often used in RV parks) by adjusting the valuation methods and tax treatment applied to these properties. The bill enhances tax provisions to provide clearer rules for assessing and taxing park model homes, potentially affecting both the tax rates owners pay and how local assessors determine property values for these units.
This bill does not directly amend codified state law.
Taxation Tabled Passed, YEAS 7, NAYS 0. S.J. 426
Taxation Scheduled for hearing
Taxation Deferred to another day
Taxation Motion to amend
Taxation Scheduled for hearing
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 228
Kyle Schoenfish
Prime sponsor · Rep.
R
Lyndi DiSanto
Prime sponsor · Sen.
R
Taxation — Tabled