HB1270

This bill changes how South Dakota classifies agricultural land for tax purposes by clarifying how "Class IV" soils—those in the middle range of productivity—should be categorized. The director of equalization must now decide whether Class IV soils count as cropland or noncropland based on whether 60% or more of the land is actually used for crop harvesting or has severe limitations that prevent it, rather than relying on soil type alone.