SB 67 appropriates $4,205,497 from the general fund to a special emergency and disaster fund for costs related to emergencies or disasters impacting South Dakota, as defined by existing law. The bill directs the Department of Public Safety Secretary to approve payments and the state auditor to issue warrants for these expenses. It also declares an immediate state emergency to authorize the spending, effective upon passage. The funding directly supports state agencies managing disaster-related costs, with no new policy provisions beyond the financial allocation.
SB 68 appropriates $2,652,561 from the general fund to the state fire suppression special revenue fund to cover costs for suppressing wildfires across South Dakota. The bill authorizes the Department of Public Safety to approve payments for firefighting expenses and declares an emergency to allow immediate spending. Unspent funds must revert to the general fund per state law. This is a one-time funding measure specifically for active wildfire suppression efforts, not prevention or recovery.
SJR 504 proposes a constitutional amendment to allow South Dakota to authorize mobile and electronic wagering on sporting events. The amendment requires such wagering to be offered only through licensed Deadwood casinos with servers located within Deadwood, and mandates that 90% of tax revenue from these wagers must fund statewide property tax relief or reductions. If approved by voters, this would change the state constitution to permit this new form of betting, which is currently restricted under existing gambling laws. The amendment must be voted on by South Dakota residents at the next general election to take effect.
HB 1118 appropriates $1,720,000 to fund the design and construction of a new wean-to-finish barn addition at South Dakota State University's swine research facility. The bill directly affects SDSU's agricultural programs and swine research operations by enabling facility upgrades for raising pigs from weaning to market weight. Key provisions include allowing cost adjustments for inflation (up to 125% of the initial amount), accepting external funds (like federal grants or donations), and declaring an emergency to expedite funding. The bill does not alter existing laws but provides specific funding for this infrastructure project.
HB 1137 allocates $40 million from state funds for the design and construction of a new athletic facility at the University of South Dakota. The facility will include an indoor track, practice areas, seating for 2,000 spectators, and supporting amenities like locker rooms and training spaces. The bill allows for cost adjustments up to 125% of the original estimate to account for inflation or regulatory changes, and declares an emergency to expedite the project. Unspent funds would revert per state procedures, and the project cannot create state debt or liens. The bill directly affects the University of South Dakota's athletic programs and facilities.
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.
SJR 507 proposes a constitutional amendment for voter approval that would reduce property taxes for owner-occupied homes while increasing business tax rates. Specifically, it would lower the maximum school district tax rate for single-family owner-occupied homes from $20.50 to $5.21 per $1,000 of taxable value, and raise the gross receipts tax rate for retailers and service businesses from 4.2% to 5%. This tax swap would directly affect homeowners through lower property taxes and businesses through higher sales tax rates on goods and services. The amendment requires voter approval at the next general election before taking effect.
