SB 239 modifies South Dakota's reinvestment payment program for businesses that complete qualifying projects. It requires project owners to submit detailed affidavits within six months of completion, including costs, tax payments, contractor lists, and project details, to qualify for rebates. The bill creates a dedicated fund to reimburse businesses for South Dakota sales, use, and contractors excise taxes paid on approved projects, while exempting gross receipts from these taxes for qualifying projects. It also sets clear deadlines for filings and specifies that costs beyond three years from construction (with possible one-year extension) are ineligible for rebates. This directly affects businesses completing projects under the program who seek tax rebates on eligible construction expenses.
This bill increases the income limits for South Dakota's property tax assessment freeze program. It raises the current thresholds from $55,000 for single-member households and $65,000 for multiple-member households to higher levels that automatically adjust each year. The new limits will increase annually based on the greater of either the consumer price index (CPI) or the federal Social Security cost-of-living adjustment, starting January 1, 2027. This change helps more homeowners qualify for the tax freeze as inflation rises, directly affecting those with household incomes near the new thresholds who own and occupy single-family homes.
SB 205 revises drone registration fees in South Dakota, charging 1.5% of purchase price for agricultural drones and 2% for all other drones. The collected fees fund a new "drone aviation fund" administered by the Board of Technical Education to support drone training grants at state technical colleges. This bill directly affects drone owners (especially agricultural users) by changing their registration tax rates and creating a dedicated funding source for drone industry workforce development. The fund will receive all drone registration fees and interest, with expenditures requiring annual budget approval. The bill does not apply to small unmanned aircraft systems covered under federal regulations.
SB 118 creates a "homeowner tax reduction fund" in South Dakota's state treasury. Each year by January 31st, the treasurer must deposit either $100 million or 0.3% of revenues collected from specific property taxes (chapters 10-45, 10-46, 10-46E, 10-58, and § 32-5B-20) into this fund. The Department of Revenue will use these funds to provide property tax rebates for owner-occupied single-family homes, with money in the fund not allowed to transfer to the general fund and requiring annual budgeting through the general appropriation bill. The bill takes effect July 1, 2027.
This bill increases the property tax exemption amount for disabled veterans and surviving spouses in South Dakota. Currently, $350,000 of a home's value is exempt from property taxes under the program; the bill raises this amount but does not specify the new figure in the provided text. It directly affects veterans rated permanently and totally disabled from service-connected disabilities, as well as surviving spouses of such veterans. The change would lower property tax bills for eligible homeowners without altering application requirements or eligibility criteria.
HB 1072 allocates $20.6 million in state and federal funds to provide South Dakota state employees with a payment equal to 1.5% of their January 1, 2026 salary. Starting July 1, 2026, each active state employee as of that date will receive this amount monthly in 12 equal installments. The payment applies only to employees still working at the time of each monthly disbursement, meaning no payments are made to those who left state employment before a payment date. The funds must be expended by June 30, 2027, with unused amounts reverting to the state.
HB 1058 requires online betting platforms offering pari-mutuel wagering on horse or dog races to obtain a specific license from South Dakota. It clarifies that both in-state operators (with a physical presence) and out-of-state operators must pay a tax of 1.5% on South Dakota contributions, while multi-jurisdictional hubs pay 0.25% (with portions going to racing and breeding funds). The bill specifies that tax revenue will fund the state, a special racing revolving fund, and a South Dakota-bred racing fund. This applies only to online wagering for authorized horse and dog races, updating existing tax and licensing rules.
HB 1047 appropriates $8 million total ($3.5 million in federal funds and $4.5 million in other funds) to construct, renovate, and modernize infrastructure at the Blue Dog State Fish Hatchery. The funds cover facilities like heating, plumbing, laboratories, and equipment to support the hatchery’s operations. The bill declares an emergency to expedite the project, allowing immediate use of funds without standard delay procedures. It directs the Department of Game, Fish and Parks to manage the work and outlines payment processes for the project.
HB 1021 authorizes South Dakota's Department of Agriculture and Natural Resources to dismantle and demolish specific structures at the South Dakota State Fairgrounds in Huron, including barns at Livestock Avenue and Market Street and Quonset huts on Lincoln Avenue South. The bill appropriates $337,000 for this work and allows the department to accept additional funding from federal sources or donations. It declares an emergency to expedite the demolition, repair infrastructure, and clear the land, with all funds restricted to these specific projects. The measure directly affects the physical property of the fairgrounds, not broader public policy.
SB 84 increases the income threshold for students to qualify for South Dakota's Partners in Education scholarship program. It raises the initial income requirement from 152% to a higher percentage of the national free/reduced-price lunch income standard (currently 152% for initial eligibility), directly affecting low-income students seeking tuition assistance at participating nonpublic schools. The bill maintains that students who qualify initially remain eligible for three years or until high school graduation without income checks, but must later meet a 250% income threshold to renew. This change expands access to the scholarship program by allowing more households to qualify under the new higher income cap.
