Changes to Existing Law

26.617.17 26.617.18 101st Legislative Session 208 2026 South Dakota Legislature Senate Bill 208 SENATE JUDICIARY ENGROSSED Introduced by: Senator Hulse Underscores indicate new language. Overstrikes indicate deleted language. An Act to require the award of certain disbursements to prevailing owners and 1 taxpayers in appeals of property classifications or assessments. 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1. That § 10-11-45.1 be AMENDED: 4 10-11-45.1. The circuit court may award disbursements, including reasonable 5 attorneys' attorney fees, in an action brought to circuit court pursuant to this chapter by 6 any appellant relative to the classification or amount of assessment of property, if the 7 appellant does not prevail in 7 its the appeal of the property classification or amount of 8 assessment. 8 9 If an aggrieved owner or taxpayer prevails in the appeal, reclassification of the property or 10 obtains an assessment resulting in a reduction of the appealed assessment by at least 11 twenty percent, the court must award 9 disbursements and reasonable attorney fees to the 12 owner or taxpayer. 10 13 Section 2. That § 10-11-78 be AMENDED: 11 14 10-11-78. On motion, the Supreme Court may award reasonable attorneys' fees 12 15 in In an action brought to the Supreme Court of South Dakota, pursuant to this chapter, 13 16 against any appellant relative to the classification or amount of assessment of property, 17 the court, upon motion: 14 18 (1) May award disbursements, including reasonable attorney fees, if the appellant does 19 not prevail in its the 15 appeal of the reclassification of the property or obtain an 20 assessment. The motion shall be accompanied by counsel's; 16 counsel's that is lower than the 21 appealed assessment; or 17 22 (2) Must award disbursements, including reasonable attorney fees fees, to any aggrieved owner or taxpayer an appellant that 18 23 prevails in the appeal. 19 reclassification of the property or obtains an assessment resulting 24 in a reduction of the appealed assessment by at least twenty percent. 25 26.617.18 2 208 Underscores indicate new language. Overstrikes indicate deleted language. The attorney for the moving party shall file a verified, itemized statement of costs 20 1 incurred, and legal services rendered, with the motion under this section. 21 2

26.617.18 26.617.19 101st Legislative Session 208 2026 South Dakota Legislature Senate Bill 208 SENATE JUDICIARY ENGROSSED Introduced by: Senator Hulse Underscores indicate new language. Overstrikes indicate deleted language. An Act to require the award of certain disbursements to prevailing owners and 1 taxpayers in appeals of property classifications or assessments. 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1. That § 10-11-45.1 be AMENDED: 4 10-11-45.1. The If an aggrieved owner or taxpayer does not prevail in an action 5 relative to the classification or amount of assessment of property, brought to circuit court 6 pursuant to this chapter, the circuit court may must award disbursements, including 7 reasonable 5 attorneys' attorney fees, in an action brought to circuit court pursuant to this 8 chapter by 6 any appellant relative to the classification or amount of assessment of property, if the 7 appellant does not 9 prevail in its the appeal of the property classification or amount of 8 assessment. 9 assessment to the county. 10 If an aggrieved owner or taxpayer prevails in the reclassification of the property or 10 11 obtains an assessment resulting in a reduction of the appealed assessment by at least 11 12 twenty percent, the court must award disbursements and reasonable attorney fees to the 12 13 owner or taxpayer. 13 14 If an aggrieved owner or taxpayer obtains an assessment resulting in a reduction 15 of the appealed assessment by less than twenty percent, the court may award 16 disbursements and reasonable attorney fees to the owner or taxpayer. 17 Section 2. That § 10-11-78 be AMENDED: 14 18 10-11-78. On motion, the Supreme Court may award reasonable attorneys' fees 15 19 in In an action brought to the Supreme Court of South Dakota, pursuant to this chapter, 16 20 against any appellant relative to the classification or amount of assessment of property, 17 21 the court, upon motion: 18 22 (1) May Must award disbursements, including reasonable attorney fees, to the county, if 23 the appellant aggrieved owner or taxpayer does 19 not prevail in its appeal of the 24 26.617.19 2 208 Underscores indicate new language. Overstrikes indicate deleted language. reclassification of the property or obtain an 20 assessment. The motion shall be 1 accompanied by counsel's that is lower than the 21 appealed assessment; or 22 2 (2) Must award disbursements, including reasonable attorney fees, to an appellant aggrieved 3 owner or taxpayer that 23 prevails in the reclassification of the property or obtains an 4 assessment resulting 24 in a reduction of the appealed assessment by at least twenty 5 percent; or 6 (3) May award disbursements, including reasonable attorney fees, to an aggrieved 7 owner or taxpayer that obtains an assessment resulting in a reduction of the 8 appealed assessment by less than twenty percent. 25 26.617.18 2 208 Underscores indicate new language. Overstrikes indicate deleted language. 9 The attorney for the moving party shall file a verified, itemized statement of costs 1 10 incurred, and legal services rendered, with the motion under this section. 2 11 Section 3. That a NEW SECTION be added to chapter 10-11: 12 Disbursements may not be awarded to an aggrieved owner or taxpayer pursuant 13 to § 10-11-45.1 or 10-11-78 if the incorrect classification or property assessment value 14 was a result of the aggrieved owner or taxpayer hindering the ability of the director of 15 equalization to properly assess the property. 16