SB 183 South Dakota Senate · 2026 Regular Session

modify requirements for public notice of a hearing prior to a vote to impose an excess tax levy.

SB 183 requires school districts and other taxing districts in South Dakota to provide detailed public notice at least 21 days before voting on an excess tax levy. The notice must be published online or in a local newspaper and mailed to all property owners, including specifics like the maximum excess amount, base tax limits, hearing details, estimated tax increases per $100,000 in property value, and how funds will be used. This bill directly affects property owners by giving them more time and clear information to review proposed tax increases before a vote. The key change strengthens transparency by mandating standardized, detailed notice and requiring districts to allow public comments at the hearing.

Bill status passed 4 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Feb 2026

Senate Passage

Feb 2026

House Passage

Feb 2026

Governor

Introduced Jan 29, 2026 Last action Feb 26, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Senate Taxation Engrossed · 4 edits · Feb 11, 2026

MODERATE

This bill adds new requirements for public notice before school districts and other taxing districts can vote to impose excess tax levies. The changes ensure taxpayers receive at least 21 days of advance notice via legal newspaper, district websites, and direct mail or electronic transmission to all property owners. The notice must include specific details about the tax increase, including the maximum amount being considered, the amount allowed without excess, hearing details, estimated tax increases, and intended use of funds.

Scope change

The bill expands the scope of public notice requirements to apply to both school districts and other taxing districts, with similar notice procedures for excess tax levies under different sections of state law.

REQUIREMENT

New Section 1 adds requirements for school districts to publish notice of intent to vote on excess tax levies at least 21 days before the vote, including publication in legal newspaper, on district website, and direct mailing to all property owners.

New Section 2 adds similar notice requirements for other taxing districts under § 10-13-36, ensuring consistent public notification procedures across different types of taxing entities.

Both sections require the notice to include five specific pieces of information: maximum excess amount, amount allowed without excess, hearing date/time/location, estimated tax increase per $100,000 of taxable value, and intended use of collected funds.

Both sections require that at the public hearing, taxpayers be given an opportunity to comment on the excess tax levy being considered.

Floor votes · Senate Feb 17, 2026

How they voted

34–0

Passed · 1 other

Total votes 35

Feb 17, 2026

D Democratic3

3 Yea

100% Yea

R Republican32

31 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Feb 26, 2026

Lower · Passed

Taxation Deferred to the 41st legislative day , Passed, YEAS 7, NAYS 4

lower

Feb 26, 2026

Lower · Passed

Taxation Do Pass Amended , Passed, YEAS 6, NAYS 5

lower

Feb 26, 2026

Introduced

Taxation Motion to amend , Passed, Amendment 183C

lower

Feb 18, 2026

Introduced

First read in House and referred to House Taxation H.J. 356

lower

Feb 17, 2026

Upper · Passed

Senate Do Pass Amended , Passed, YEAS 34, NAYS 0 S.J. 279

upper

Feb 17, 2026

Senate · Passed

Senate Vote: pass (34-0-1)

senate

Feb 11, 2026

Upper · Passed

Taxation Do Pass Amended , Passed, YEAS 6, NAYS 0 S.J. 13

upper

Feb 11, 2026

Introduced

Taxation Motion to amend , Passed, S.J. 13 Amendment 183A

upper

Jan 29, 2026

Introduced

First read in Senate and referred to Senate Taxation S.J. 142

upper

4 primary · 0 co-sponsors