authorize the establishment of municipal property tax rebate programs.
HB 1260 allows South Dakota municipalities to create programs that rebate property taxes on owner-occupied single-family homes within their borders. If a city or town adopts such a program through a local ordinance, it must provide rebates to qualifying homeowners who meet the criteria set by that ordinance. The bill specifically limits rebates to taxes levied directly by the municipality, not state or county taxes. This policy change gives local governments a tool to potentially reduce housing costs for residents, but only if they choose to implement such a program.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2026
Committee Review
Feb 2026
House Passage
Feb 2026
Senate Passage
Mar 2026
Signed into Law
Mar 2026
Introduced Feb 12, 2026
Signed Mar 4, 2026
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Enrolled
·
3 edits
·
Feb 26, 2026
MINOR
This document shows the transition of House Bill 1260 from its initial introduction to its final enrolled version. The bill authorizes municipalities in South Dakota to create property tax rebate programs for owner-occupied single-family homes. The changes primarily involve formatting and official enrollment documentation rather than substantive policy modifications.
Scope change
The bill's scope remains unchanged - it still authorizes municipalities to establish property tax rebate programs for owner-occupied single-family dwellings within their jurisdiction.
TECHNICAL
Added official enrollment documentation including certification signatures, filing dates, and legislative session information (101st Legislative Session, 2026)
Removed browser compatibility warnings and navigation elements from the original webpage format
Converted the bill from a web page display format to a formal enrolled legislative document format with proper spacing and official signatures
Floor votes · Senate Feb 25, 2026
How they voted
31–2
Passed · 2 other
Total votes 35
Feb 25, 2026
D
Democratic3
66% Yea
R
Republican32
90% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
16
Key actions
10
Committee
3
Mar 4, 2026
Signed into law
Signed by the Governor on 2026-03-04 H.J. 496
executive
Mar 2, 2026
Upper · Passed
Signed by the President S.J. 434
upper
Feb 26, 2026
Upper · Passed
Signed by the Speaker H.J. 462
upper
Feb 25, 2026
Upper · Passed
Senate Do Pass , Passed, YEAS 31, NAYS 2 S.J. 404
upper
Feb 24, 2026
Upper · Passed
Senate Deferred to another day , Passed, S.J. 373
upper
Feb 23, 2026
Upper · Passed
Certified uncontested, placed on consent , Passed,
upper
Feb 23, 2026
Upper · Passed
Taxation Do Pass , Passed, YEAS 7, NAYS 0
upper
Feb 12, 2026
Introduced
First read in Senate and referred to Senate Taxation S.J. 261
upper
Feb 11, 2026
Lower · Passed
House of Representatives Do Pass , Passed, YEAS 63, NAYS 3 H.J. 295
lower
Feb 10, 2026
Lower · Passed
Certified uncontested, placed on consent , Passed, H.J. 6
lower
Feb 10, 2026
Lower · Passed
Taxation Do Pass , Passed, YEAS 13, NAYS 0 H.J. 6
lower
Feb 4, 2026
Committee
Referred to House Taxation H.J. 223
lower
0 primary · 0 co-sponsors
Sponsors
No sponsor information available.
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