Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1254: exempt any soil amendment used exclusively for agricultural purposes from sales tax.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for agricultural soil amendments, providing direct tax relief to farmers and exempting specific purchases from sales tax.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

HB 1193 requires South Dakota counties to refund property taxes to disabled veterans and surviving spouses who qualify for tax exemptions under §§ 10-4-40 and 10-4-41 but missed application deadlines. The bill amends § 10-18-1 to explicitly allow refunds for the difference in taxes paid over the previous four years when eligibility requirements are otherwise met. This applies to veterans rated permanently and totally disabled from service-connected disabilities and their surviving spouses (including those receiving VA dependency compensation). The refund mechanism ensures counties must recalculate taxes and return overpayments when the only barrier was a missed deadline. It does not change eligibility criteria but adds a procedural remedy for administrative errors.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds to disabled veterans under property tax exemptions, offering relief to a vulnerable group and aligning with tax relief indicators for lower-income individuals.95% confidence ✓ VeteransSupports VeteransRequires tax refunds for disabled veterans and surviving spouses who missed deadlines, expanding access to existing property tax benefits under veterans' exemptions.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1245: authorize municipalities to establish a local funding mechanism for capital improvement projects.

HB 1245 allows South Dakota municipalities to create a local tax (up to 1% on taxable sales) to fund capital projects like infrastructure repairs, equipment purchases, or building renovations. To implement this, a municipality must form a Capital Improvement Board (with 1 elected official and 4 residents) to review proposals, secure board approval, and then hold a voter referendum requiring 60% support. All tax revenue must be placed in a special fund dedicated exclusively to approved capital projects, with the tax expiring after 60 months or once the targeted revenue amount is met. Municipalities cannot use this tax if they’ve imposed it within the previous 24 months.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes local sales tax (up to 1%) for capital projects, directly funding infrastructure through dedicated fiscal mechanism with voter approval.95% confidence ✓ TransportationSupports TransportationAuthorizes local tax for infrastructure repairs and capital projects, directly funding transportation infrastructure improvements.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

passed · South Dakota · House Mar 9, 2026

HB 1253: adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property.

HB 1253 adjusts how property taxes are calculated for owner-occupied single-family homes and nonagricultural land by using a special averaging method. It requires county assessors to set each property's taxable value based on the "Olympic average" (removing the highest and lowest values) of its fair market value over the past eight years, or since a recent change in use or addition. This aims to stabilize tax bills by smoothing out annual value fluctuations. The bill specifically prevents this adjustment from increasing taxes on agricultural properties. It directly affects homeowners and nonagricultural property owners in South Dakota.

Topics ✓ Budget & TaxesSupports Budget & TaxesStabilizes property tax bills by averaging past values, preventing annual spikes and providing relief for homeowners through consistent assessment methodology.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed both · South Dakota · House Mar 9, 2026

HB 1241: modify the requirements for public notice of a hearing prior to a vote to impose an excess tax levy, and to modify requirements to refer an excess tax levy of a school district to a vote.

HB 1241 increases the property tax exemption amount for disabled veterans and surviving spouses in South Dakota. It amends existing law (§ 10-4-40 for veterans and § 10-4-41 for surviving spouses) to raise the value of a primary residence exempt from property taxes. Currently set at $225,000, this exemption applies to owner-occupied homes where the veteran is permanently and totally disabled from service-connected injuries, or to surviving spouses of such veterans. To qualify, applicants must submit a confidential form to the Department of Revenue and maintain occupancy; the exemption ends if they sell the home, stop living there, or remarry (for surviving spouses).

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for disabled veterans, providing direct tax relief to qualifying individuals under state tax policy.90% confidence ✓ VeteransSupports VeteransIncreases property tax exemption amount for disabled veterans and surviving spouses, expanding financial relief under veterans' benefits.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed both · South Dakota · Senate Mar 2, 2026

SB 223: modify the requirements for a petition to refer an excess tax levy of a school district to a vote.

SB 223 modifies South Dakota's process for school districts to refer excess tax levies to voter approval. It changes the petition signature requirement from a flat 50 voters to "at least five percent of the registered voters" in the school district. The bill also adjusts notice rules, waiving newspaper publication requirements if the district mails the resolution to all property taxpayers within 20 days. This affects school districts seeking voter input on tax increases and directly impacts local taxpayers who may petition to refer levy decisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces petition signatures for school tax levies (5% vs 50 voters), facilitating voter approval of tax increases and aligning with fiscal management processes.85% confidence ✓ EducationSupports EducationBill eases petition requirements for school tax levies, facilitating voter approval of funding increases for school districts.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · South Dakota · House Feb 26, 2026

HB 1073: provide for the creation of a cardiac emergency plan in every school and to make an appropriation therefor.

HB 1073 requires every public and accredited nonpublic school in South Dakota to create a cardiac emergency response plan. The bill mandates schools to develop these plans with local emergency services, including forming response teams, placing accessible automated external defibrillators (AEDs) in schools and athletic venues, and training staff in CPR and AED use. Schools must conduct annual drills and maintain AEDs, with specific training requirements for coaches, athletic trainers, nurses, and response team members. This law directly affects all South Dakota schools and aims to improve emergency response for heart-related incidents during school activities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly mandates an appropriation for school cardiac emergency programs, funding essential safety infrastructure and training per legislative requirement.95% confidence ✓ EducationSupports EducationMandates cardiac emergency plans, AEDs, and staff training in schools, enhancing student safety and school infrastructure within education context.95% confidence ✓ HealthcareSupports HealthcareMandates cardiac emergency plans, AED access, and staff training in schools, directly improving emergency medical response access for students.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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passed · South Dakota · Senate Feb 24, 2026

SB 118: deposit certain tax revenues into a homeowner tax reduction fund.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates fund for property tax rebates on owner-occupied homes, providing direct tax relief to homeowners per bill's explicit purpose.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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