Changes to Existing Law

26.181.9 26.181.10 101st Legislative Session 1060 2026 South Dakota Legislature House Bill 1060 Introduced by: Representative Moore Underscores indicate new language. Overstrikes indicate deleted language. ENROLLED AN ACT ENTITLED An Act to remove the five percent calculation requirement from the county 1 budgetary process. 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1. That § 7-21-19 be AMENDED: 4 7-21-19. The board shall, after determining the amount of each fund pursuant to 5 § 7-21-18, Before October first in each fiscal year and after the annual budget for the 6 following fiscal year has been approved and adopted, the board of county commissioners 7 shall, for each particular fund out of which appropriations are payable, levy a tax for each 8 such fund that is sufficient to raise the required amount therefor difference between all 9 appropriations contained in the budget for the next fiscal year, payable out of each 10 particular fund, and all revenue likely to be received by each particular fund during the 11 next fiscal year from all sources, including the unobligated fund balance of each particular 12 fund, but not including real property taxes or any amount authorized by law to be held in 13 reserve. 14 Nothing contained herein shall be construed to authorize in this section authorizes 15 any tax levy in excess of that exceeds any limitation upon tax levies which are now or 16 which may hereafter be imposed by any of the laws law of this state. 17 Section 2. That § 10-12-8 be AMENDED: 18 10-12-8. On Within ten days after the first Tuesday in September of each year, or 19 within ten days thereafter, the board of county commissioners shall levy the necessary 20 taxes for the current fiscal year on all taxable property in the county. The taxes shall be 21 are based upon on an itemized estimate of the county expenses for the ensuing year. No 22 greater levy of county tax may be made upon the taxable property of any county than will 23 be equal to the amount of such expenses, with an excess of five percent of the same year and 24 may not exceed the limitation set forth in § 10-13-35. 25 26.181.9 2 1060 Underscores indicate new language. Overstrikes indicate deleted language. Section 3. That § 7-21-18 be REPEALED. 1 Before October first 26.181.10 2 1060 HB1060 ENROLLED An Act to remove the five percent calculation requirement from the county budgetary process. I certify that the attached Act originated in each fiscal year and after the: House as Bill No. 1060 Chief Clerk of the annual budget House Speaker of the House Attest: Chief Clerk of the House President of the Senate Attest: Secretary of the Senate House Bill No. 1060 File No. ____ Chapter No. ______ Received at this Executive Office this _____ day of _____________, 2026 at ____________M. By for the following 2 fiscal year has been Governor The attached Act is hereby approved and adopted, the board shall compute and determine: 3 (1) The total amount this ________ day of all appropriations contained in the budget for the next fiscal 4 year, and payable out of each particular fund; 5 (2) The total amount of revenue, except taxes on real property, likely to be received 6 by each particular fund during the next fiscal year from all sources which includes 7 the unobligated fund balance of each particular fund and excludes amounts 8 authorized by law to be held in reserve; 9 (3) The difference between the total amount determined in subdivision (2) above, and 10 the total amount determined in subdivision (1) above, and to the amount of such 11 difference for each particular fund shall be added an amount equal to five percent 12 ______________, A.D., 2026 Governor STATE OF SOUTH DAKOTA, ss. Office of the total amount Secretary of all appropriations payable out State Filed ____________, 2026 at _________ o'clock __M. Secretary of such fund during the next 13 fiscal year and the total State By Asst. Secretary of such two amounts shall be the amount necessary to be 14 raised for such fund during the next fiscal year by taxes on real property. 15 State