Budget & Taxes

signed · South Dakota · House Mar 4, 2026

HB 1260: authorize the establishment of municipal property tax rebate programs.

HB 1260 allows South Dakota municipalities to create programs that rebate property taxes on owner-occupied single-family homes within their borders. If a city or town adopts such a program through a local ordinance, it must provide rebates to qualifying homeowners who meet the criteria set by that ordinance. The bill specifically limits rebates to taxes levied directly by the municipality, not state or county taxes. This policy change gives local governments a tool to potentially reduce housing costs for residents, but only if they choose to implement such a program.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes municipal property tax rebates for owner-occupied homes, providing direct tax relief to qualifying residents and reducing local tax burden per bill's intent.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

passed · South Dakota · Senate Mar 4, 2026

SB 220: authorize a comprehensive study of juvenile correctional and residential facilities, to make an appropriation therefor, and to declare an emergency.

SB 220 directs South Dakota's Department of Corrections to conduct a study evaluating juvenile correctional and residential facilities. The study must examine best practices, therapeutic housing models, vocational training combined with mental health services, and staff-to-youth ratios, including inspections at three facilities outside South Dakota. The bill appropriates $50,000 from the general fund to cover study costs and requires a written report to the Legislative Research Council by September 1, 2026. This is a procedural study bill with no direct policy changes or new requirements for facilities, solely aimed at gathering information for future decisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $50,000 from general fund for juvenile facility study, directly funding a state budget item per its 'Appropriation' subject.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill funds study to evaluate juvenile facilities, therapeutic models, and mental health services - directly advancing rehabilitation-focused criminal justice reform in juvenile system.92% confidence ✓ HealthcareSupports HealthcareBill mandates study of mental health services integration in juvenile facilities, directly aligning with healthcare support indicators for mental health services.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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signed · South Dakota · Senate Mar 4, 2026

SB 21: modify tax refunds for elderly persons and persons with a disability.

SB 21 adjusts South Dakota's retail sales tax refund program for low-income residents. It sets specific income thresholds ($17,215 for single-person households, $23,265 for larger households) and calculates refunds as $258 for eligible singles under the limit, up to $581 for larger households. The bill ensures these refunds remain available even if a recipient also receives property tax relief under separate programs. It directly affects elderly residents and people with disabilities who meet the income criteria under existing state law.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds to low-income elderly/disabled residents under retail sales tax program, increasing tax relief for vulnerable groups.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · South Dakota · Senate Mar 3, 2026

SB 20: make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency.

This bill appropriates $425,000 from South Dakota's general fund to the Department of Revenue to provide tax refunds for real property tax and sales tax to elderly residents and individuals with disabilities. The refunds are based on existing laws (chapters 10-18A and 10-45A), with up to $20,000 allowed for administrative costs. The bill declares an emergency to allow immediate implementation and requires unspent funds by June 30, 2027, to revert to the general fund. It directly affects eligible elderly and disabled taxpayers by providing financial relief on specific taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds for elderly/disabled, reducing their tax burden per existing laws, aligning with tax relief indicators for vulnerable groups.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

failed · South Dakota · House Mar 2, 2026

HB 1086: make an appropriation for providing a grant to a nonprofit that delivers programming to support offenders and correctional staff.

HB 1086 appropriates $2.7 million from the general fund to the South Dakota Department of Corrections for a grant to a nonprofit organization. The nonprofit must provide trauma-informed programming - including leadership development and skills training - to both offenders and correctional staff at three specific state prisons: South Dakota State Penitentiary, Mike Durfee State Prison, and South Dakota Women's Prison. To qualify, the nonprofit must currently operate such programming at a state facility and plan to serve all three prisons, as verified by the Department of Corrections. Unspent funds by June 30, 2031, will revert to the state treasury.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $2.7M from general fund for correctional programming grant, directly funding a state budget allocation for essential correctional services.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds trauma-informed rehabilitation programs for offenders/staff at prisons, aiming to reduce recidivism through skills training and leadership development.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · South Dakota · House Mar 2, 2026

HB 1202: authorize the construction of a trades center on the campus of Lake Area Technical College, to make an appropriation therefor, and to declare an emergency.

This bill appropriates $5.2 million from the state general fund to construct a trades center at Lake Area Technical College, providing new classrooms, labs, and student services for technical training programs. The college must secure matching funds from non-state sources (gifts, grants, etc.) equal to the state appropriation before the funds are released. The legislature declared an emergency to expedite the project, which will not use bonds for completion and requires approval of expenditures by the Department of Education and state auditor. The center directly affects students and staff at Lake Area Technical College by expanding hands-on training facilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $5.2M from state general fund for public college infrastructure, directly funding higher education through state budget allocation.95% confidence ✓ EducationSupports EducationAppropriates $5.2M for new technical training facilities at Lake Area Technical College, directly funding higher education infrastructure and program expansion per bill summary.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · South Dakota · House Feb 26, 2026

HB 1204: create the South Dakota school construction fund, provide for the transfer of moneys to the fund, and make an appropriation therefor.

HB 1204 creates the South Dakota school construction fund, administered by the Department of Education, to provide zero-interest loans to school districts for building or expanding school facilities. Loans cover up to 40% of a project's cost, with repayment over 20 years at 0% interest and no collateral required. Funds are allocated 30% to districts with 4,000+ students and 70% to other districts, beginning with a $1 transfer from the general fund (replenished by loan repayments). The bill also establishes reporting requirements for the Department of Education to a legislative committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates sustainable school construction fund with zero-interest loans, funding essential education infrastructure without new taxes or immediate budget strain.85% confidence ✓ EducationSupports EducationCreates zero-interest loans for school construction, funding infrastructure improvements directly supporting K-12 facilities per education needs.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · South Dakota · Senate Feb 25, 2026

SJR 504: proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, providing for wagering on sporting events via mobile or electronic platform.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates 90% tax revenue from mobile wagering fund property tax relief/reductions, directly advancing tax relief for homeowners as a core fiscal policy.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · South Dakota · Senate Feb 24, 2026

SB 239: modify provisions relating to the reinvestment payment program, and relating to the purchasing of goods and services used by projects approved for the reinvestment payment program.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemptions and rebates for qualifying businesses, reducing their tax burden through a dedicated fund for sales/use tax refunds.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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failed · South Dakota · Senate Feb 24, 2026

SB 196: increase the income limits for a property tax assessment freeze.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax freeze eligibility for lower/middle-income homeowners by raising income thresholds annually with inflation, providing direct tax relief.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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