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make an exemption from certain property taxation for owner-occupied single-family dwellings.

This bill creates a new property tax exemption that allows owner-occupied single-family homeowners to exclude the first $100,000 of their home's value from a specific type of property tax. The exemption applies only to taxes levied under the state's education financing law, potentially reducing property tax bills for eligible homeowners.

change the eligibility requirements of a property tax relief program for disabled veterans and surviving spouses.

This bill expands eligibility for South Dakota's property tax relief program for disabled veterans by allowing veterans rated at least 70% disabled (in addition to those rated permanently and totally disabled) to exempt $150,000 of their home's value from property taxes. The bill also gives veterans who miss application deadlines a chance to petition county commissioners to recalculate their taxes and receive any refunds owed, and clarifies that veterans keep their exemption even if the property's legal description changes as long as they still live there.

revise the classification of owner-occupied single-family dwellings to include more than one attached or unattached garage.

This bill allows owner-occupied single-family homes to have more than two garages while still maintaining their residential tax classification, whereas current law limits them to no more than two attached or unattached garages. The change applies to houses, condominiums, townhomes, and mobile homes that serve as a person's principal residence. This means homeowners can add additional garages without their property being reclassified for tax purposes.

increase an amount of property value owned by a local industrial development corporation that is exempt from taxation.

This bill increases the property tax exemption for local industrial development corporations from $750,000 to $10 million in property value. Industrial development corporations can now exempt up to $10 million worth of real estate they own from property taxes, though any value exceeding that amount will be taxed normally, and properties leased to for-profit businesses or located in tax increment financing districts remain ineligible for the exemption.

make an appropriation for the revised construction costs of the dairy research and extension farm at South Dakota State University, and to declare an emergency.

HB 1031 provides additional state funding to cover higher-than-expected construction costs for a dairy research and extension farm being built at South Dakota State University. The bill declares this an emergency matter, allowing it to take effect immediately rather than waiting for the standard effective date.

transfer a property tax relief program, to change income requirements for certain property tax relief programs, and to index certain income schedules to inflation.

This bill moves responsibility for administering a property tax relief program from one state agency to the Department of Revenue and adjusts income limits for seniors and other property owners to account for inflation. The bill also establishes clearer definitions for who qualifies for these relief programs, such as defining "head of household" and "single-family dwelling" to ensure consistent eligibility determinations. These changes aim to make the property tax relief programs more accessible and easier to administer.

provide property tax relief for owner-occupied single-family dwellings.

HB 1141 establishes new provisions aimed at reducing property taxes for South Dakota homeowners who own single-family dwellings as their primary residence. The specific tax relief mechanisms are not detailed in the excerpt provided, but the bill's intent is to lower the property tax burden on owner-occupied homes. This represents a change to state tax policy designed to give homeowners financial relief on their property taxes.

repeal provisions requiring prison or jail cost estimates and to declare an emergency.

HB 1003 removes the legal requirement that lawmakers estimate how much it will cost to incarcerate people in state prisons or county jails when considering new criminal penalties. The bill declares this change an emergency, meaning it takes effect immediately rather than on the standard effective date.

Urging the South Dakota Department of Transportation to reconsider the three-lane proposal for State Highway 46.

SR701 is a resolution urging the South Dakota Department of Transportation to reconsider its proposed three-lane design for State Highway 46. This is not a law change—it's a request from the South Dakota Senate asking the transportation department to review the project plan, but it doesn't require them to do anything or change any existing rules.

allow property tax rates for an ambulance district to vary based on property classification.

Ambulance districts can now set different property tax rates depending on the type of property (residential, commercial, agricultural, etc.), rather than charging the same rate to all property owners. The total revenue collected from all these varying rates combined still cannot exceed the current 60-cent-per-thousand-dollar limit. This change takes effect for property taxes payable in 2024 and later.

require property owner consent before construction resulting in lake water level alteration.

Before state agencies or local governments can permit construction projects that would raise or lower a public lake's water level—such as building channels, canals, or dams—the person seeking the permit must get written approval from a majority of the lakefront property owners (not including themselves). If multiple people own the same lakefront property together, they count as one owner for determining whether the majority has consented.

revise provisions for the sale of tax deeds and to grant the prior owner of a property entitlement to proceeds from the sale of tax deeds.

When a county sells a property's tax deed to collect unpaid taxes, any money left over after paying taxes, penalties, interest, and costs must now go back to the person who previously owned the property instead of staying with the county. If the prior owner cannot be located within one year, that remaining money goes into the county's general fund. This change gives former property owners a financial stake in tax deed sales rather than losing all potential proceeds.

Commending and honoring the Huron School Board on their selection as the Associated School Boards of South Dakota Outstanding School Board for 2022.

SC808 is a ceremonial resolution that honors the Huron School Board for being named the Associated School Boards of South Dakota Outstanding School Board for 2022—it does not change any state law. This type of bill is purely commendatory and has no legal effect on how schools or government agencies operate.