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.
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.
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.
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.
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.
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.
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.
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.
SB 24 creates a new solid black or solid white license plate option for South Dakota residents. It allows owners of eligible vehicles (cars, trucks, vans, motorcycles) with valid licenses to purchase these plates for a $100 annual fee. Of this fee, $25 funds a special revenue account and $75 supports the state highway fund. Personalization is available for an extra $25, and plates can be transferred like existing specialty plates.
This bill appropriates $500 million in federal funds to the South Dakota Department of Health to implement the rural health transformation program, authorized under the One Big Beautiful Bill Act (Pub. L. No. 119-21). It directly affects rural healthcare providers and facilities by funding program implementation. Key provisions include requiring the health secretary to approve vouchers for payments and mandating unspent funds by June 30, 2031, to revert per state law. The bill also declares an emergency to expedite its implementation upon passage.
