Changes to Existing Law

26.146.29 26.146.30 101st Legislative Session 1258 2026 South Dakota Legislature House Bill 1258 HOUSE TAXATION ENGROSSED Introduced by: The Committee on Local Government Underscores indicate new language. Overstrikes indicate deleted language. An Act to require that a property tax bill provide access to a state website providing 1 property tax information. 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1. That § 10-21-1.2 be AMENDED: 4 10-21-1.2. For purposes of chapters 10-21 to 10-26, inclusive, the following terms 5 mean: 6 (1) "Courthouse," the county courthouse, the administrative building where the county 7 office of treasurer is located, or a building where the board of county 8 commissioners meet; 9 (2) "QR code", a quick response code taking the form of a two-dimensional matrix 10 barcode intended to be digitally scanned; and 11 (3) "Treasurer," the county treasurer. 12 Section 2. That a NEW SECTION be added to chapter 10-21: 13 The property tax bill sent to each taxpayer pursuant to § 10-21-1.1 must include 14 a QR code and an internet address, connecting the taxpayer to a website maintained by 15 the Department of Revenue which provides supplementary information on property 16 taxation, and on property tax relief programs, in this state. 17 In at least twelve-point font, the The tax bill must provide notice to the taxpayer that 18 further tax information may 18 be found by using the QR code and the internet address. 19

26.146.30 26.146.31 101st Legislative Session 1258 2026 South Dakota Legislature House Bill 1258 HOUSE TAXATION ENGROSSED Introduced by: The Committee on Local Government Underscores indicate new language. Overstrikes indicate deleted language. ENROLLED AN ACT ENTITLED An Act to require that a property tax bill provide access to a state website providing 1 property tax information. 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1. That § 10-21-1.2 be AMENDED: 4 10-21-1.2. For purposes of chapters 10-21 to 10-26, inclusive, the following terms 5 mean: 6 (1) "Courthouse," the county courthouse, the administrative building where the county 7 office of treasurer is located, or a building where the board of county 8 commissioners meet; 9 (2) "QR code", a quick response code taking the form of a two-dimensional matrix 10 barcode intended to be digitally scanned; and 11 (3) "Treasurer," the county treasurer. 12 Section 2. That a NEW SECTION be added to chapter 10-21: 13 The property tax bill sent to each taxpayer pursuant to § 10-21-1.1 must include 14 a QR code and an internet address, connecting the taxpayer to a website maintained by 15 the Department of Revenue which provides supplementary information on property 16 taxation, and on property tax relief programs, in this state. 17 The tax bill must provide notice to the taxpayer that further tax information may 18 be found by using the QR code and the internet address. 19 26.146.31 2 1258 HB1258 ENROLLED An Act to require that a property tax bill provide access to a state website providing property tax information. I certify that the attached Act originated in the: House as Bill No. 1258 Chief Clerk of the House Speaker of the House Attest: Chief Clerk of the House President of the Senate Attest: Secretary of the Senate House Bill No. 1258 File No. ____ Chapter No. ______ Received at this Executive Office this _____ day of _____________, 2026 at ____________M. By for the Governor The attached Act is hereby approved this ________ day of ______________, A.D., 2026 Governor STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________, 2026 at _________ o'clock __M. Secretary of State By Asst. Secretary of State