remove the five percent calculation requirement from the county budgetary process.

HB 1060 removes a requirement that county commissioners must add a mandatory 5% buffer to tax levy calculations when creating annual budgets. This change affects South Dakota county governments by simplifying their budget process - county boards will no longer need to calculate a 5% excess over projected revenue needs. The bill specifically repeals Section 7-21-18 and amends Sections 7-21-19 and 10-12-8 to eliminate the 5% addition step from the tax levy formula. County commissioners will now calculate tax levies based solely on the difference between budgeted expenses and expected revenue, without the fixed 5% adjustment.