Search Bills

revise and enhance provisions regarding the taxation of park model homes.

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.

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.

modify the distribution of taxes on concentrated animal feeding operations.

HB 1223 changes how South Dakota distributes tax revenue collected from concentrated animal feeding operations (large-scale livestock farms) among state and local governments. Instead of the current distribution method, the bill redirects a larger share of these taxes to counties and townships where the operations are located, giving local communities more funding from these agricultural enterprises. This gives rural areas more direct financial benefit from hosting large-scale animal farming operations.

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.

revise certain provisions on the protection of historic properties.

# HB1153 Summary This bill revises South Dakota's rules for protecting historic properties by modifying how the state identifies, evaluates, and regulates buildings and sites with historical significance. The specific changes affect the processes and standards that property owners, developers, and state agencies must follow when dealing with historic structures, though the exact revisions would depend on the bill's detailed provisions regarding listing requirements, review procedures, or preservation standards.

revise provisions regarding the vesting of title to a removal agency.

# SB145 Summary SB145 changes when a removal agency (a company hired to demolish or remove structures) officially gains ownership of a property it's hired to clear. The bill revises the rules about what needs to happen before the removal agency's title to the property becomes final and legally protected.