HB 1326 allocates state funding for the 2026-2027 fiscal year to cover ordinary expenses of the legislative, judicial, and executive branches, state institutions, public debt interest, and common schools. The bill establishes budget limits for various state agencies and departments, including the Governor's office, economic development initiatives, housing authority, and science and technology programs. Key provisions include reducing $20 million in federal grant authority for expiring Infrastructure Investment and Jobs Act broadband grants while maintaining funding for other economic development services. The legislation sets expenditure caps for each budget unit and allows agencies to use base funds to supplement line item changes, with conditions effective through June 30, 2027.
SB 222 appropriates $10 million from South Dakota's general fund to the Department of Agriculture and Natural Resources for grants supporting water, wastewater, storm water, and nonpoint source pollution projects. It directly affects municipalities and water systems serving residents, with funding calculated as a percentage of project costs based on population: up to 80% for systems serving ≤1,000 people (capped at $9,000/person), 50% for 1,001-2,500 people ($7,000/person), and 30% for >2,500 people ($3,000/person). Projects addressing regionalization, drought resiliency, or environmental compliance may exceed these caps, and engineering studies for long-term water issues can receive up to 100% funding. The bill declares an emergency to expedite funding and requires projects to align with the state water plan.
HB 1254 exempts soil amendments sold in single purchases of 500 pounds or more from South Dakota's sales tax, but only when used exclusively for farming. This directly affects farmers or agricultural businesses buying these products in qualifying bulk amounts. The bill adds a specific tax exemption to state law, removing sales tax from qualifying soil amendments defined under existing law. It does not change tax rates for other products or apply to smaller purchases or non-agricultural uses.
SB 231 creates a Water Infrastructure Development Fund to support rural water projects in South Dakota. The fund, initially seeded with $3 million from the state general fund (Section 2), provides grants (up to 10% of project costs) and loans (up to 50% of project costs) managed by the Board of Water and Natural Resources (Section 1). It directly affects rural communities needing upgrades to water infrastructure, such as new systems or repairs. The bill declares an emergency to allow immediate implementation upon passage (Section 3).
HB 1262 appropriates $2 million from the general fund to construct a juvenile corrections center in Brown County, including necessary infrastructure like utilities and equipment. The bill directs the Department of Corrections to manage the project, with the Bureau of Human Resources overseeing design and construction. It declares an emergency to expedite funding, requiring immediate use of the allocated funds for the facility's completion. The bill does not affect specific individuals but directly provides resources for a state-run juvenile corrections facility in Brown County.
SB 78 adjusts specific funding amounts in South Dakota's 2026 state budget for multiple agencies, including increases for the Governor's Office of Economic Development (General Funds +$300,000) and Bureau of Finance and Management (General Funds +$741,895). The bill modifies line-item appropriations across departments like Social Services, Tourism, and Parks without changing program eligibility or service requirements. It reflects revised budget allocations for existing operations, not new policies or benefits. The changes are purely fiscal adjustments to the General Appropriations Act.
This South Dakota bill (SB 74) transfers $56,153,769 from the budget reserve fund and $41,874,757 from the general revenue replacement fund directly into the state's general fund. These transfers are intended to support state government operations and public institutions. The bill declares an emergency to allow these fund movements to take effect immediately upon approval, bypassing standard budget procedures. The action affects the state's budget structure by reallocating existing reserves without creating new taxes or spending programs.
HB 1051 revises South Dakota school districts' property tax limits and updates state funding formulas. It sets new maximum tax rates: $4.22 per $1,000 of property value for general funds, $1.13 for agricultural land, and $2.51 for owner-occupied homes, all based on valuations at 85% of market value. The bill also changes how school enrollment is calculated for state aid, clarifying that students in state custody (e.g., foster care) count toward enrollment and adding rules for tuition payments. These changes directly affect all South Dakota public school districts by altering their tax capacity and state funding calculations.
South Dakota's SB 96 allows counties to impose a 0.5% sales tax on taxable goods, digital products, and services (following state sales tax rules). All revenue from this county-level tax must go into a dedicated "property tax reduction fund." The fund is used to reduce property taxes on owner-occupied homes first, then agricultural and other land types, with all reductions applied equally across qualifying properties. Counties must adopt an ordinance to implement the tax and may hold a voter referendum on the proposal.
SB 69 appropriates $5 million from the general fund to the South Dakota Department of Public Safety for purchasing a new Highway Patrol airplane, related mission equipment, and installation. This bill directly affects the Highway Patrol division by funding equipment upgrades for aerial operations. The key mechanism is a specific budget allocation with a requirement that unspent funds revert per state procedures. The bill also declares an emergency to allow immediate implementation upon approval.
