HB 1241 South Dakota House · 2026 Regular Session

modify the requirements for public notice of a hearing prior to a vote to impose an excess tax levy, and to modify requirements to refer an excess tax levy of a school district to a vote.

HB 1241 increases the property tax exemption amount for disabled veterans and surviving spouses in South Dakota. It amends existing law (§ 10-4-40 for veterans and § 10-4-41 for surviving spouses) to raise the value of a primary residence exempt from property taxes. Currently set at $225,000, this exemption applies to owner-occupied homes where the veteran is permanently and totally disabled from service-connected injuries, or to surviving spouses of such veterans. To qualify, applicants must submit a confidential form to the Department of Revenue and maintain occupancy; the exemption ends if they sell the home, stop living there, or remarry (for surviving spouses).

Bill status passed both 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

House Passage

Feb 2026

Senate Failed

Mar 2026

Governor

Introduced Feb 2, 2026 Last action Mar 9, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Senate Taxation Engrossed · 5 edits · Mar 5, 2026

MODERATE

This bill modifies how South Dakota school districts must notify the public before voting to impose excess property tax levies. It adds new requirements for publishing notices in legal newspapers and on district websites, requires mailing notices to all property owners, and specifies what information must be included in the notice. The bill also amends existing sections to clarify publication timing and opt-out procedures.

Scope change

The bill applies to all school districts in South Dakota that are considering imposing excess tax levies.

REQUIREMENT

School districts must now publish notice of intent to vote on excess tax levies at least 21 days before the vote, in both the legal newspaper and on the district's website.

The county director of equalization must mail or electronically transmit the notice to all property owners in the district, with costs reimbursed by the school district.

The notice must include specific details: the maximum excess amount, the amount allowed without excess levy, hearing date/time/location, estimated tax increase per $100,000 of taxable value, and intended use of funds.

School boards must provide taxpayers an opportunity to comment on excess tax levies at the public hearing.

TIMELINE

Publication requirements for excess tax levy decisions were modified to clarify timing and add website publication alongside newspaper publication.

Floor votes · Senate Mar 9, 2026 · House Feb 17, 2026

How they voted

14–20

Failed · 1 other

Total votes 35

Mar 9, 2026

D Democratic3

1 Yea 2 Nay

66% Nay

R Republican32

13 Yea 18 Nay 1

56% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 9, 2026

Upper · Passed

Senate Do Pass Amended , Passed, YEAS 14, NAYS 20 S.J. 505

upper

Mar 9, 2026

Upper · Passed

Senate Reconsidered , Passed, YEAS 19, NAYS 15 S.J. 504

upper

Mar 9, 2026

Upper · Passed

Intent to reconsider , Passed, S.J. 497

upper

Mar 9, 2026

Upper · Passed

Senate Do Pass Amended , Passed, YEAS 17, NAYS 17 S.J. 497

upper

Mar 9, 2026

Introduced

Senate Motion to amend , Passed, S.J. 496 Amendment 1241D

upper

Mar 4, 2026

Upper · Passed

Taxation Do Pass Amended , Passed, YEAS 5, NAYS 2 S.J. 19

upper

Mar 4, 2026

Upper · Passed

Taxation Hoghoused , Passed,

upper

Mar 4, 2026

Upper · Passed

Taxation Recalled , Passed, YEAS 5, NAYS 2 S.J. 19

upper

Feb 25, 2026

Upper · Passed

Taxation Deferred to the 41st legislative day , Passed, YEAS 6, NAYS 1

upper

Feb 25, 2026

Introduced

Taxation Motion to amend , Passed, Amendment 1241A

upper

Feb 18, 2026

Introduced

First read in Senate and referred to Senate Taxation S.J. 296

upper

Feb 17, 2026

Lower · Passed

House of Representatives Do Pass , Passed, YEAS 66, NAYS 0 H.J. 334

lower

Feb 12, 2026

Lower · Passed

Certified uncontested, placed on consent , Passed,

lower

Feb 12, 2026

Lower · Passed

Taxation Do Pass , Passed, YEAS 11, NAYS 0

lower

Feb 2, 2026

Introduced

First read in House and referred to House Taxation H.J. 192

lower

8 primary · 0 co-sponsors