reduce a maximum property tax mill levy on owner-occupied single-family dwellings for school district general funds, and to repeal certain sales tax exemptions.

This bill modifies property tax limits for owner-occupied single-family homes in South Dakota by adjusting the maximum mill levy allowed for school district general funds. It also removes certain sales tax exemptions that currently apply to specific transactions. The changes directly impact homeowners and local school districts by altering how much property tax revenue can be levied for general educational purposes. These adjustments aim to modify existing tax structures without changing the fundamental purpose of school funding.