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increase the property tax exemption allowed for certain veterans with a disability.

HB 1056 increases the property tax exemption available to veterans with disabilities in South Dakota by modifying the exemption eligibility rules and amounts. The bill repeals four outdated sections of law related to veteran tax exemptions and updates the remaining exemption statutes to provide clearer and more generous benefits for qualified disabled veterans.

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

This bill increases the property tax exemption for disabled veterans from $100,000 to $250,000 of their home's value, making it easier for permanently and totally disabled veterans to avoid property taxes on their primary residences. Starting in 2025, the exemption amount will automatically increase each year based on inflation, so the benefit keeps pace with rising home values.

establish a property tax exemption for religious societies, and to modify the application requirements for certain property tax exemptions.

Religious organizations that own undeveloped land in South Dakota can now claim a property tax exemption on that land for up to ten years. The bill also simplifies the exemption process by allowing property owners to keep their exemption automatically each year after the first approval, rather than reapplying annually, unless the property changes owners, no longer qualifies, or reaches the maximum exemption period.

provide property tax relief to certain seniors.

South Dakota seniors age 65 and older with household income of $100,000 or less can now claim a property tax exemption on up to $100,000 of their home's value. The income threshold automatically increases each January 1st based on the cost-of-living index to keep pace with inflation. Seniors must apply annually with the county treasurer by April 1st and provide proof of age and income to qualify.

revise property tax levies for school districts and to revise the state aid to general and special education formulas.

SB 51 restructures how South Dakota funds public schools by changing the property tax levies that school districts can collect and revising the formulas used to calculate state aid to schools. The bill eliminates several outdated provisions related to property tax limits while making adjustments to how general and special education funding is distributed to school districts. These changes affect both the local property taxes schools can impose and the amount of state money they receive to support their operations.

increase the number of years the discretionary formula may be applied to a structure, and to allow for the individual application of the discretionary formula for a structure.

HB1181 extends the period that counties can apply a reduced-value tax formula for newly constructed structures from five years to ten years after completion. The bill also allows individual property owners to request that their specific structure be fully taxed without the formula, while still allowing counties to apply the formula to other new structures—giving owners and county commissioners more flexibility in how new construction is taxed.

make an appropriation for the site preparation of a prison facility for offenders committed to the Department of Corrections, to transfer moneys to the incarceration construction fund, and to declare an emergency.

SB49 appropriates state money for preparing a site to build a new prison facility and transfers additional funds to the state's incarceration construction fund. The bill also repeals four outdated statutory provisions related to prior appropriations and construction oversight. Because the bill declares an emergency, these funding provisions take effect immediately rather than waiting until the next fiscal year.

revise water development district boundaries.

HB1130 redraws the boundaries of two water development districts in South Dakota—the East Dakota Water Development District and the Vermillion Basin Water Development District—by shifting which counties and townships belong to each district. The bill also clarifies the tax authority for water development district boards, allowing them to levy up to 30 cents per thousand dollars of taxable property value to fund their operations.

prohibit the exercise of eminent domain for the construction of pipelines carrying carbon oxide.

South Dakota would prohibit companies from using eminent domain (the government power to seize private land for public use) to build pipelines designed to transport carbon dioxide for underground storage or sequestration. This new law prevents pipeline companies from forcing landowners to sell or allow access to their property for carbon capture projects, even if the state normally permits eminent domain for other types of infrastructure.

establish public use criteria for purposes of condemnation proceedings.

HB1190 requires entities seeking to take private property through eminent domain to provide more detailed information when filing their court petition, including a description of good faith efforts to negotiate with the landowner and a detailed explanation of how the project serves the public. The bill adds these new documentation requirements to South Dakota's condemnation process to give property owners and courts better information about whether a taking truly meets the legal standard for public use.

define the requirements for granting a carbon pipeline easement.

This bill creates a new legal framework allowing South Dakota landowners to grant easements for carbon dioxide pipelines crossing their property. Carbon pipeline easements must be created in writing, recorded with the county register of deeds, and cannot exceed 50 years in length; the easement becomes void if no carbon dioxide is actually transported within five years, and the pipeline operator must pay landowners at least $1 per linear foot annually while the pipeline is operating.