SB 208 South Dakota Senate · 2026 Regular Session

require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments.

SB 208 requires South Dakota courts to automatically award attorney fees and costs to property owners or taxpayers who win appeals against property tax assessments. Currently, courts could choose whether to award these fees to winning appellants, but this bill makes it mandatory when owners prevail. The law applies to both circuit court and Supreme Court cases involving property tax disputes. It directly affects property owners challenging their tax assessments in court by ensuring they receive reimbursement for legal costs if they win. The key change shifts the rule from discretionary ("may award") to mandatory ("must award") for prevailing parties.

Bill status passed both 4 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

Senate Passage

Feb 2026

House Passage

Mar 2026

Governor

Introduced Feb 2, 2026 Last action Mar 3, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Senate Judiciary Engrossed → Senate Engrossed · 3 edits · Feb 23, 2026

MINOR

This bill amends South Dakota property tax appeal laws to clarify when courts must or may award attorney fees and disbursements to property owners or taxpayers. The changes establish clearer thresholds for fee awards based on the percentage of assessment reduction achieved and add a new provision preventing fee awards when the owner or taxpayer hindered proper property assessment.

Scope change

The bill modifies existing fee award provisions in two sections of the property tax assessment chapter, adding specific conditions for when fees must be awarded versus when they may be awarded.

ELIGIBILITY

Changed fee award language in § 10-11-45.1 to clarify that courts must award fees when owners/taxpayers prevail in reclassification or achieve at least a 20% assessment reduction, and may award fees for reductions under 20%.

Added § 10-11-78 provisions requiring the Supreme Court to award fees when appellants fail to prevail or achieve lower assessments, and must award fees for 20%+ reductions while allowing discretion for smaller reductions.

ENFORCEMENT

Created new § 10-11-78.1 establishing that fee awards are prohibited if the incorrect classification or assessment resulted from the owner or taxpayer hindering the director of equalization's ability to properly assess the property.

Floor votes · Senate Feb 20, 2026

How they voted

34–0

Passed · 1 other

Total votes 35

Feb 20, 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

Mar 3, 2026

Lower · Passed

Taxation Tabled , Passed, YEAS 12, NAYS 0 H.J. 11

lower

Mar 3, 2026

Committee

Taxation Do Pass , Passed, YEAS 4, NAYS 8 H.J. 11

lower

Feb 23, 2026

Introduced

First read in House and referred to House Taxation H.J. 416

lower

Feb 20, 2026

Upper · Passed

Senate Do Pass Amended , Passed, YEAS 34, NAYS 0 S.J. 345

upper

Feb 20, 2026

Senate · Passed

Senate Vote: pass (34-0-1)

senate

Feb 19, 2026

Upper · Passed

Deferred with pending amendment (Rule 5-17) , Passed, S.J. 313

upper

Feb 19, 2026

Introduced

Senate Motion to amend , Passed, YEAS 19, NAYS 15 S.J. 312 Amendment 208D

upper

Feb 18, 2026

Upper · Passed

Senate Deferred to another day , Passed, S.J. 294

upper

Feb 12, 2026

Upper · Passed

Judiciary Do Pass Amended , Passed, YEAS 6, NAYS 0 S.J. 23

upper

Feb 12, 2026

Introduced

Judiciary Motion to amend , Passed, S.J. 23 Amendment 208C

upper

Feb 2, 2026

Introduced

First read in Senate and referred to Senate Judiciary S.J. 161

upper

4 primary · 0 co-sponsors