Budget & Taxes

passed · South Dakota · Senate Feb 20, 2026

SB 109: modify requirements to create a tax increment financing district.

SB 109 modifies South Dakota's rules for creating tax increment financing (TIF) districts, which are areas where increased property tax revenue from development is used to fund improvements. The bill requires that at least 50% of a district's area must be designated as "blighted" (meeting specific criteria like deteriorated structures or unsafe conditions) or serve economic development purposes. It also adds new consent requirements: counties need municipal approval to create districts within city limits, and municipalities need county approval for districts in unincorporated areas. The bill clarifies the definition of "blighted area" to include factors like substandard structures, inadequate infrastructure, or safety hazards. These changes directly affect local governments (municipalities and counties) seeking to establish TIF districts for redevelopment projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies TIF district rules to require 50% blighted areas, promoting responsible fiscal management of tax increment funds for development.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · South Dakota · Senate Feb 20, 2026

SB 126: increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for disabled veterans, providing direct tax relief to eligible homeowners, aligning with tax relief indicators for lower-income groups.95% confidence ✓ VeteransSupports VeteransIncreases property tax exemption for disabled veterans and surviving spouses, directly expanding tax benefits and reducing their financial burden.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · South Dakota · Senate Feb 18, 2026

SB 144: provide property tax relief to certain senior owners of owner-occupied single-family dwellings.

SB 144 provides property tax relief to South Dakota seniors meeting specific criteria: individuals aged 65+ who have owned an owner-occupied single-family home for 10+ years, lived in the state for 25+ years, and have no delinquent property taxes. The bill establishes a property tax assessment freeze, locking the taxable value of qualifying homes at either the 2020 value or the value when the homeowner first qualified, preventing increases due to rising market values. Homeowners must apply through county treasurers with required documentation, and the freeze applies annually as long as the homeowner continues to meet eligibility. This directly affects eligible senior homeowners in South Dakota who own and reside in single-family homes meeting the defined residency and ownership requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct property tax relief to qualifying seniors (65+), freezing assessments to reduce their tax burden, aligning with tax relief for lower/middle income groups.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · South Dakota · House Feb 17, 2026

HB 1058: require licensure for online pari-mutuel wagering pools for horse and dog races, and clarify the application of tax therefor.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes 1.5% and 0.25% tax rates on online wagering to fund state treasury and racing programs, creating new revenue streams for budget allocation.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

failed · South Dakota · Senate Feb 17, 2026

SB 187: define nonpublic school.

SB 187 defines "nonpublic school" in South Dakota law as an institution operated by individuals or groups (not publicly elected boards) that teaches math and English fundamentals to children of compulsory school age, with English instruction focused on mastery. The bill specifies that such schools may limit enrollment, charge tuition, receive grants or services from school districts, but cannot claim geographic territory for tax revenue or receive state education aid under Chapter 13-13. It also clarifies that nonpublic schools are not required to be accredited or have certified teachers. This definition applies to all nonpublic schools in South Dakota, establishing their legal boundaries for funding and operations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits nonpublic schools from receiving state education aid (Chapter 13-13), restricting public funding allocation for private education institutions.90% confidence ✗ EducationOpposes EducationBill explicitly restricts nonpublic schools from receiving state education aid (Chapter 13-13), limiting their funding access under education policy, aligning with 'defund' indicator.90% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

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passed · South Dakota · Senate Feb 11, 2026

SB 141: exempt certain sales at farmers' markets from sales tax.

SB 141 exempts sales of fresh seasonal fruits, vegetables, meat, eggs, dairy, baked goods, flowers, and artisanal products directly to consumers at qualifying farmers' markets from South Dakota's sales tax. It applies specifically to recurring public markets where multiple independent farmers and producers sell agricultural goods directly to shoppers. The bill removes the tax burden on these transactions, benefiting both small-scale farmers who sell at markets and consumers purchasing locally grown or made products. This policy change directly affects farmers' market operators and shoppers at these venues within South Dakota.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts farmers' market sales from sales tax, providing tax relief to consumers and small farmers, aligning with tax relief indicators for lower-income groups.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · South Dakota · House Feb 11, 2026

HB 1047: make an appropriation for the construction costs at the Blue Dog State Fish Hatchery, and to declare an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $8M for hatchery infrastructure, funding essential public construction project under state budget.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed · South Dakota · Senate Feb 11, 2026

SB 161: repeal an exemption for certain health care facilities.

SB 161 repeals a tax exemption for certain nonprofit health care facilities in South Dakota, ending their current property tax exemption. This affects facilities previously qualifying under repealed sections 10-4-9.3 and 10-4-35, including licensed hospitals, clinics, mental health centers, and wellness centers meeting specific criteria (like 501(c)(3) status and non-profit operation). The bill removes the exemption, requiring these facilities to pay property taxes on their entire property - previously only the portion not used for health care services was taxable. The change directly impacts nonprofit health care organizations that relied on this exemption for tax purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals tax exemption for health care facilities, increasing state property tax revenue. Closes a tax loophole, aligning with fiscal responsibility indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · South Dakota · House Feb 11, 2026

HB 1021: authorize the Department of Agriculture and Natural Resources to dismantle and demolish buildings on the South Dakota State Fairgrounds, to make an appropriation therefor, and to declare an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $337,000 for specific infrastructure demolition, directly allocating state budget funds for a designated project.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Feb 6, 2026

SB 84: increase thresholds for the value of and eligibility for the partners in education scholarship.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands scholarship eligibility, increasing state budget allocation for low-income education assistance by raising income thresholds.90% confidence ✓ EducationSupports EducationIncreases income threshold for scholarship eligibility, expanding access to low-income students for nonpublic school tuition assistance.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes