Search Bills

increase the property tax exemption allowed for certain veterans with a disability and the surviving spouses of certain veterans with a disability.

HB1080 increases the property tax exemption for disabled veterans and surviving spouses of disabled veterans in South Dakota. Rather than the current exemption amount, qualifying veterans and their surviving spouses will be able to exempt a larger portion of their home's value from property taxes, reducing their annual tax bills.

authorize certain paraplegic or amputee veterans or their surviving spouses to retain a property tax exemption without having to reapply each year.

HB 1081 allows paraplegic or amputee veterans—and their surviving spouses—to keep their property tax exemption permanently instead of having to reapply for it every year. Currently, these veterans must submit paperwork annually to maintain their exemption; this bill eliminates that recurring requirement once they initially qualify.

provide for specific classification of affordable housing structures for purposes of taxation.

# HB1084 Summary This bill creates a new property tax classification specifically for affordable housing structures, allowing them to be taxed differently than standard residential properties. Affordable housing developments that meet certain affordability requirements would qualify for this special classification, potentially lowering their property tax burden and making it easier for developers to build and maintain low-cost housing in South Dakota.

provide for the assessment of certain agricultural land as noncropland.

SB 112 allows certain agricultural land to be assessed and taxed as "noncropland" rather than cropland, which typically results in lower property tax values. The bill specifies which types of agricultural land qualify for this noncropland assessment, giving landowners potential tax savings if their property meets the criteria.

allow a property tax extension for certain federal workers and to declare an emergency.

SB169 allows federal employees who live in South Dakota but work for the federal government to request an extension on paying their property taxes if their federal paychecks are delayed or stopped due to a government shutdown. The bill also declares an emergency so these protections can take effect immediately rather than waiting for the normal legislative delay.

revise the special education property tax levy for school districts and to revise the state aid to special education formula.

SB182 increases the special education property tax levy that school districts can impose on property owners, allowing them to collect more local funding for special education programs. The bill also modifies how the state calculates its financial aid to schools for special education services, adjusting the formula that determines how much state money each district receives.

revise certain provisions regarding the classification of agricultural land for property tax purposes.

SB4 changes how South Dakota classifies agricultural land for property tax purposes, which affects the tax rates landowners pay on farmland and ranchland. The bill revises the existing rules that determine whether land qualifies for agricultural classification and what standards are used to assess its value for taxes. These changes could impact property tax bills for farmers and ranchers across the state.