Search Bills

revise the property tax levies for the general fund of school districts and to revise the state aid to education formula.

This bill reduces the property tax levies that school districts can charge for their general operating funds, effective for taxes payable in 2021 and beyond. The maximum levy on all property drops from $6.82 to $5.56 per $1,000 of value, the levy on agricultural land falls from $1.47 to $0.41 per $1,000 of value, and the levy on owner-occupied homes decreases from $3.29 to $1.68 per $1,000 of value.

Proposing and submitting to the electors at the next general election, an amendment to Article XII of the Constitution of the State of South Dakota, relating to the creation of the property tax relief trust fund and to provide for the transfer of unobligated cash.

This proposed constitutional amendment would create a new Property Tax Relief Trust Fund and allow the state to transfer unobligated cash (money not yet committed to spending) into it. Voters would decide whether to approve this amendment at the next general election. The fund would provide a mechanism for dedicating state money specifically toward property tax relief for South Dakota residents.

provide for the assessment of certain agricultural land as noncropland.

This bill changes how certain agricultural land is classified for property tax purposes in South Dakota. Land that has been seeded to grass for at least ten years and is used for animal grazing, left unharvested, or is native grassland must now be assessed as "noncropland" rather than cropland, which typically results in lower property tax values. Landowners can request reclassification by August 1st, and if the state doesn't respond within 30 days, they can appeal the decision.

provide for an increase in the assessment against certain treated land.

# HB 1124 Summary This bill increases the property tax assessment on certain treated land in South Dakota. The changes modify how land that has undergone specific treatments is valued for tax purposes, resulting in higher assessments for affected property owners.

revise the motor vehicle license fee for certain older trucks.

This bill reduces the license fee for noncommercial trucks that are at least 10 years old, setting the fee at 70% of the normal rate. For trucks that are 45 years old or older, the fee is capped at a maximum of $150 per year.

authorize a county gross receipts tax.

Counties in South Dakota would gain the authority to impose a 1% tax on gross receipts from short-term lodging, alcohol sales, food establishments, and admission tickets to entertainment events. Revenue from this new county tax must be used specifically for public safety and health services, including law enforcement, courts, substance abuse treatment, and emergency medical services. This creates a new option for counties to fund these services without raising property taxes.

limit the amount of other revenue that is counted as local effort in the state aid to education formula.

SB 168 caps how much "other revenue" school districts can count toward their local funding requirement in the state education aid formula. This change reduces the amount of non-property-tax income (such as fees or grants) that districts can use to demonstrate local financial effort, which may lower their eligibility for state aid.

provide an option to sparse school districts regarding the amount of taxes collected in the capital outlay fund.

This bill gives sparse school districts (those with very low enrollment) the flexibility to choose how much they collect in property taxes for capital projects—either the maximum amount allowed under existing law or a per-student amount of $2,800 (adjusted annually). Regular school districts remain capped at whichever is lower between the existing maximum or the $2,800-per-student limit. The change allows sparse districts more control over their building and equipment funding while other districts face the stricter limit.

permit modification of the term of a perpetual conservation easement after the death of the grantor.

HB 1238 allows landowners to modify the terms of a perpetual conservation easement after the original landowner dies, giving their heirs more flexibility to adjust these long-term land restrictions. The bill amends state laws governing conservation easements and repeals two outdated provisions that previously prevented such modifications. This change lets families adapt conservation agreements to changing circumstances while still preserving the easement's conservation purposes.