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.
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.
HB 1261 provides a property tax credit for homeowners of single-family residences in South Dakota, reducing their 2027 property tax bills by up to $500 or the full tax amount owed, whichever is lower. The credit applies automatically to tax bills sent by county treasurers for owner-occupied homes. To fund the credit, $120 million is reallocated from the housing infrastructure fund ($60 million) and the general fund/budget reserve ($60 million each), with the state treasurer transferring funds to cover the revenue loss. This policy directly affects single-family homeowners paying property taxes in 2027, while the funding mechanism ensures no new state revenue is required.
This bill creates the "Building Opportunity Through Out-of-School Time Program" and establishes a dedicated state fund to support after-school and summer programs for students. The program fund, administered by the South Dakota Department of Education, provides grants to eligible providers (like school districts or qualified nonprofits) to cover staffing, materials, and transportation costs for evidence-based out-of-school time programming. Priority is given to programs serving under-served students, fostering community partnerships, and supplementing existing funding. The fund is supported by a new fee and state appropriations, with grants distributed annually based on applications submitted between August 1 and September 30.
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.
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.
SB 225 directs that 4% of the interest earnings from South Dakota's unclaimed property trust fund (without touching the principal) be distributed annually to school districts starting in fiscal year 2026. The funds will be apportioned to school districts based on their student enrollment, following the existing method used for other school funding. This adds a new source of revenue for school districts through the trust fund's interest, calculated using the fund's market value as of December 31 each year. The bill modifies existing statutes to implement this distribution, ensuring the funds are added to the general fund before being allocated to schools under current apportionment rules.
South Dakota's Senate Joint Resolution 503 applies to the U.S. Congress to call a convention of states for proposing constitutional amendments. The resolution specifically requests amendments to impose fiscal restraints on federal spending, further limit federal power and jurisdiction, and establish term limits for members of Congress and other federal officials. It includes conditions requiring the convention to be limited to these topics only and ensuring Congress performs only a ministerial role in convening it. This procedural resolution does not create new law but initiates a state-level step toward potential constitutional change under Article V of the U.S. Constitution.
SB 195 repeals the scheduled expiration of reduced gross receipts and use tax rates established in 2023. It prevents these tax rate reductions from reverting to prior rates after June 30, 2027. The bill directly affects businesses in South Dakota that pay these specific taxes, ensuring the lower rates remain in effect without requiring new legislation. This is a procedural change to maintain existing tax policy, not a new tax rate adjustment.
