Budget & Taxes

in committee · South Dakota · Senate Feb 23, 2026

SB 229: require an election to approve the issuance of certain capital outlay certificates, lease-purchase contracts, or installment purchase contracts.

SB 229 requires South Dakota school districts to hold a voter election before issuing certain financing tools, including capital outlay certificates, lease-purchase contracts, or installment purchase contracts that would obligate the district for future payments exceeding $50,000 or 1.5% of the district’s taxable property valuation. The bill mandates a public hearing and referral to voters for approval, with the election requiring at least 60% "yes" votes. School boards must schedule these elections on specific dates (March, June, or November) and cover associated costs, unless combined with regular elections. This directly affects school districts managing large-scale facility or equipment financing.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires voter approval for school district debt exceeding thresholds, promoting fiscal responsibility in budget management per subject 'Property Tax' and 'School Districts'.90% confidence

Track

passed · South Dakota · House Feb 12, 2026

HB 1321: require that county treasurers calculate excise tax using the amount shown on a bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer.

HB 1321 requires county treasurers to calculate excise tax on used vehicles sold by private individuals (not licensed dealers) using the amount listed on the bill of sale, rather than the vehicle's retail value from a dealer guide. It directly affects private sellers and buyers of used vehicles, as well as county tax offices responsible for collecting the tax. The bill mandates that both parties submit a bill of sale to the treasurer; if missing, tax is assessed based on the dealer guide value. This change replaces the previous default method for private sales, ensuring tax is calculated from the actual transaction amount documented on the bill of sale.

Topics ✓ Budget & TaxesSupports Budget & TaxesChanges tax calculation to use actual bill of sale value instead of dealer guide, reducing tax burden for private sellers (middle-income tax relief).85% confidence

Sub-Topics Sales Tax

Track

signed · South Dakota · House Mar 30, 2026

HB 1262: make an appropriation for a non-residential, school-based, therapeutic services facility in Brown County and to declare an emergency.

HB 1262 appropriates $2 million from the general fund to construct a juvenile corrections center in Brown County, including necessary infrastructure like utilities and equipment. The bill directs the Department of Corrections to manage the project, with the Bureau of Human Resources overseeing design and construction. It declares an emergency to expedite funding, requiring immediate use of the allocated funds for the facility's completion. The bill does not affect specific individuals but directly provides resources for a state-run juvenile corrections facility in Brown County.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $2M from general fund for juvenile corrections facility, directly increasing state spending on public infrastructure and essential services.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds therapeutic juvenile corrections facility, advancing rehabilitation-focused criminal justice reform through direct appropriation for treatment services.90% confidence

Sub-Topics Appropriations State Budget Corrections Juvenile Justice

passed · South Dakota · Senate Feb 20, 2026

SB 230: make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.

SB 230 creates an exception for "improvement districts" (defined under South Dakota Chapter 7-25A) to the standard 3% annual limit on property tax revenue growth. This allows these districts to collect additional property tax revenue when property values increase due to improvements, annexations, or boundary changes - exceeding the usual cap. The exception specifically applies to revenue generated from property taxes tied to those improvements, not general district taxes. It directly affects improvement districts and property owners within them by enabling higher tax collections during development phases. The bill amends Section 10-13-35 of South Dakota law to clarify this exception for property tax revenue calculations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes 3% property tax revenue cap for improvement districts tied to actual property value increases, enabling targeted revenue collection for district improvements within fiscal management framework.90% confidence

Sub-Topics Property Tax Revenue

Track

in committee · South Dakota · House Feb 25, 2026

HB 1293: make an appropriation for increasing the benefit amounts of the temporary assistance for needy families program, and to declare an emergency.

HB 1293 appropriates $6.8 million from South Dakota's general fund to increase benefit amounts for the Temporary Assistance for Needy Families (TANF) program. It directs the Department of Social Services to provide TANF benefits equal to fiscal year 2025 levels starting immediately and continuing through July 1, 2027. The bill declares an emergency to allow immediate implementation of these increased benefits. This funding directly affects TANF recipients by raising their monthly support payments for a two-year period.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $6.8M from general fund to increase TANF benefits, directly funding a public welfare program per budget allocation.95% confidence

Sub-Topics Appropriations State Budget

Track

passed · South Dakota · House Feb 18, 2026

HB 1252: provide for indigent legal services by the Commission on Indigent Legal Services, and to provide an appropriation therefor.

HB 1252 requires South Dakota counties and municipalities to provide legal representation for people who cannot afford a lawyer (indigent defendants) through three methods: establishing public defender offices, using court-appointed attorneys via a coordinated plan, or contracting with licensed attorneys. It specifies that counties pay for these services, with reimbursement possible by deducting costs from defendants' funds (as court costs or probation conditions) or through a state fund that redistributes payments based on county spending. The bill also creates a lien on defendants' property (capped at $1,500 for minors' parents) to recover costs, and mandates how counties must report and enforce these reimbursements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates county funding for indigent defense via state appropriation, directly advancing public service funding under Budget & Taxes.95% confidence ✓ Criminal JusticeSupports Criminal JusticeMandates legal representation for indigent defendants, strengthening criminal defense access and due process through county funding requirements.95% confidence

Sub-Topics Appropriations Courts Probation & Parole

Track

signed · South Dakota · Senate Mar 30, 2026

SB 222: make an appropriation for eligible water, wastewater, storm water, and riparian buffer initiative projects and to declare an emergency.

SB 222 appropriates $10 million from South Dakota's general fund to the Department of Agriculture and Natural Resources for grants supporting water, wastewater, storm water, and nonpoint source pollution projects. It directly affects municipalities and water systems serving residents, with funding calculated as a percentage of project costs based on population: up to 80% for systems serving ≤1,000 people (capped at $9,000/person), 50% for 1,001-2,500 people ($7,000/person), and 30% for >2,500 people ($3,000/person). Projects addressing regionalization, drought resiliency, or environmental compliance may exceed these caps, and engineering studies for long-term water issues can receive up to 100% funding. The bill declares an emergency to expedite funding and requires projects to align with the state water plan.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $10M from general fund for water infrastructure grants, directly increasing state budget allocation for public services per budget topic definition.95% confidence ✓ EnvironmentSupports EnvironmentFunds pollution control (nonpoint source) and water management projects via grants, directly advancing environmental protection through riparian buffers and wastewater initiatives.95% confidence

Sub-Topics Appropriations State Budget Water Quality

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

Sub-Topics Appropriations

Track

passed · South Dakota · Senate Feb 18, 2026

SB 234: modify provisions pertaining to the purchasing of goods and services related to data center operations.

This bill exempts sales tax on enterprise information technology equipment and computer software purchased for use in South Dakota's qualified data centers. It directly affects data center owners, operators, or tenants (referred to as "qualified businesses") who meet specific criteria, such as having facilities classified as real property subject to taxation and equipped with fire suppression systems. The key mechanism requires businesses to submit documentation to the Department of Revenue to verify eligibility and maintain annual certification. To retain the exemption, businesses must also ensure electric service agreements avoid shifting costs to other customers and confirm water usage compatibility with local providers. The tax exemption applies to equipment like servers, cooling systems, power infrastructure, and security systems used exclusively in these facilities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts sales tax on data center IT equipment, reducing state tax revenue for qualified businesses.90% confidence ✓ TechnologySupports TechnologyTax exemption for data center IT equipment lowers operational costs, incentivizing investment in technology infrastructure and supporting data center growth.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

Track

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

Sub-Topics Sales Tax Tax Incentives