Budget & Taxes

passed both · South Dakota · House Mar 9, 2026

HB 1134: make an appropriation for the economic development prosperity of South Dakota.

HB 1134 appropriates $101 from South Dakota's general fund to support state economic development efforts. The bill authorizes the state to approve payments for these purposes and requires unspent funds to revert per standard state procedures by June 30, 2026. This is a simple fiscal appropriation with no new programs or direct impact on specific entities beyond state budget allocations.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $101 from general fund for economic development, directly advancing budget allocation for state fiscal priorities without tax changes or defunding.90% confidence

Sub-Topics Appropriations State Budget Tags Economic Development

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signed · South Dakota · Senate Mar 30, 2026

SB 74: transfer moneys to the general fund from the budget reserve fund and the general revenue replacement fund, and to declare an emergency.

This South Dakota bill (SB 74) transfers $56,153,769 from the budget reserve fund and $41,874,757 from the general revenue replacement fund directly into the state's general fund. These transfers are intended to support state government operations and public institutions. The bill declares an emergency to allow these fund movements to take effect immediately upon approval, bypassing standard budget procedures. The action affects the state's budget structure by reallocating existing reserves without creating new taxes or spending programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers $98M from reserves to general fund to support state operations/public institutions, aligning with fiscal responsibility and funding essential services.95% confidence

Sub-Topics Revenue State Budget

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

Sub-Topics Appropriations

passed · South Dakota · House Jan 22, 2026

HB 1032: eliminate a limit on the accumulation of the unused index factor for property taxation.

HB 1032 eliminates a 10% cap on how much unused property tax revenue authority counties and municipalities in South Dakota can accumulate from prior years. Currently, local governments could only use up to the prior three years' total of unused tax revenue calculations or 10% of the tax base, whichever was lower. The bill removes the 10% limit, allowing local governments to utilize all accumulated unused tax revenue authority without this restriction. This directly affects South Dakota counties and municipalities that collect property taxes, changing how they calculate annual tax revenue limits. The change modifies specific sections of state tax law (§ 10-13-35.4 and § 10-13-35.5) to remove the percentage cap.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves 10% cap on unused property tax revenue, promoting fiscal flexibility for local governments to utilize accumulated funds without restriction.95% confidence

Sub-Topics Property Tax Revenue

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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

Sub-Topics Property Tax

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signed · South Dakota · House Mar 30, 2026

HB 1200: make an appropriation for victim services provided by nonprofit organizations.

HB 1200 appropriates $8 million from South Dakota's general fund to the Department of Public Safety for grants to nonprofit organizations providing specific victim services. It directly supports nonprofits focused on helping children abused or neglected, domestic violence victims, sexual assault victims, or victims of commercial sexual exploitation/trafficking. The bill allows grant funds to cover 24/7 emergency services, counseling, crisis lines, case management, sexual assault nurse examiner training, and child advocacy center services - excluding new programs or legal aid. Nonprofits must apply annually between July 1 and August 31, report on services delivered, and prioritize organizations seeking additional funding. The appropriation becomes effective June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $8M from general fund to fund victim services grants, directly increasing public service funding through budget allocation.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds victim services for abuse/domestic violence/sexual assault victims, directly supporting criminal justice system's victim care component.95% confidence

Sub-Topics Appropriations State Budget Domestic Violence Human Trafficking Victims' Rights

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

Sub-Topics Appropriations State Budget School Funding

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failed · South Dakota · Senate Feb 23, 2026

SB 199: establish a new fund to provide property tax relief.

SB 199 creates a Property Tax Relief Fund in the state treasury to help reduce property taxes for homeowners and businesses. The fund is funded by transferring 25% of the annual increase in the state's general fund revenue each August into the account, starting in 2026. Local governments (political subdivisions) can use these funds to lower property tax levies on real property within their jurisdictions. The Department of Revenue administers the fund, and deposits automatically adjust based on state revenue changes each year. This provides a structured, ongoing mechanism for property tax relief tied to state budget growth.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Property Tax Relief Fund to lower taxes for homeowners/businesses, directly supporting tax relief through dedicated funding mechanism.95% confidence

Sub-Topics Business Taxes Property Tax State Budget

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