clarify the eligibility of multiple garages or structures to be classified as owner-occupied.

SB 154 clarifies how garages and related structures on a property qualify for owner-occupied tax classification in South Dakota. It amends tax code sections to explicitly include all garages and ancillary structures used with a primary residence as part of the owner-occupied dwelling, rather than requiring separate classification. The bill also updates rules for contractors, limiting them to classifying no more than four newly built homes as owner-occupied and restricting this classification to no more than two consecutive years. These changes aim to reduce confusion in property tax assessments for both homeowners and developers. The bill directly affects property owners with multiple structures and contractors building single-family homes for sale.