Budget & Taxes

Senate Bill 97 adjusts property tax revenue limits for South Dakota taxing districts and school districts. For school districts, it changes the annual revenue increase cap from "lesser of 3% or index factor" to a flat 3% over the prior year's revenue, effective 2021. For general taxing districts, it adds a specific 3.5% cap on revenue increases above normal limits for taxes payable in 2027-2031. The bill also clarifies that property improvements to owner-occupied homes increasing value by 40% or less do not count toward the revenue limit. These changes directly affect local governments and school districts managing property tax revenue.

This bill (SB 148) ends state funding for bounties paid to control wildlife that preys on bird nests. Specifically, it amends two laws (§ 40-36-9 and § 41-2-35) to prohibit using state funds from the Game, Fish and Parks department or animal damage control fund for bounties on animals like badgers, raccoons, skunks, or foxes when the purpose is nest predation control. The change directly affects how the Department of Game, Fish and Parks allocates its budget, stopping a specific funding mechanism for wildlife management. It does not alter wildlife management practices or create new programs - only removes authorization for this type of bounty payment.