Budget & Taxes

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

Sub-Topics Procurement

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died · South Dakota · Senate Feb 12, 2026

SB 242: make an appropriation to the Department of Education for the provision of grants to sparse school districts.

SB 242 appropriates $2.5 million from the general fund to the South Dakota Department of Education for grants to "sparse school districts" (as defined in state law). The funds are distributed based on each district's 2026 fall enrollment, with grants used for facility improvements, educational technology, or instructional materials. Districts must use the funds by June 30, 2027, or the unspent money reverts to the state treasury. This bill directly affects rural or low-enrollment school districts eligible under state definitions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $2.5M from general fund for public school grants, directly funding essential educational services per state budget allocation.95% confidence ✓ EducationSupports EducationAllocates $2.5M for grants to sparse school districts to fund facility improvements, tech, and materials, directly advancing K-12 school infrastructure and resources.95% confidence ✓ TechnologySupports TechnologyBill explicitly allocates funds for 'educational technology' as a permitted use of grants, directly advancing technology resources in schools.95% confidence

Sub-Topics Appropriations State Budget Curriculum

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passed · South Dakota · Senate Feb 19, 2026

SB 226: increase a limit on video lottery gaming, and to deposit moneys into a new fund.

SB 226 increases the payout limit for video lottery machines (allowing more than $1,000 per bet) and redirects excess revenue from video lottery gaming into a new fund. Specifically, after $165 million annually is deposited into the video lottery operating fund, any additional state share of video lottery revenue must go to the "residential tax reduction fund." This fund, administered by the Department of Revenue, provides property tax relief for owner-occupied single-family homes. The bill changes how video lottery revenue is distributed but does not alter the current 50% state share of net machine income.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects excess video lottery revenue to a property tax relief fund for homeowners, directly reducing taxes on owner-occupied homes per bill's explicit language.95% confidence

Sub-Topics Property Tax

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in committee · South Dakota · Senate Feb 23, 2026

SB 225: apportion interest earnings from the unclaimed property trust fund to school districts.

SB 225 directs that 4% of the interest earnings from South Dakota's unclaimed property trust fund (without touching the principal) be distributed annually to school districts starting in fiscal year 2026. The funds will be apportioned to school districts based on their student enrollment, following the existing method used for other school funding. This adds a new source of revenue for school districts through the trust fund's interest, calculated using the fund's market value as of December 31 each year. The bill modifies existing statutes to implement this distribution, ensuring the funds are added to the general fund before being allocated to schools under current apportionment rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates 4% of unclaimed property trust fund interest earnings to school districts, increasing education funding without new taxes or spending cuts. This advances public service funding through fiscal management.95% confidence ✓ EducationSupports EducationAdds new school funding via unclaimed property interest earnings, apportioned by enrollment. Directly increases state aid to education per bill's funding mechanism.95% confidence

Sub-Topics State Budget School Funding

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passed · South Dakota · House Feb 17, 2026

HB 1319: update provisions related to tax increment financing districts.

HB 1319 updates tax rules for new or renovated properties in designated areas. It allows county commissioners to use a special formula for up to five years after construction to partially or fully exclude new property value from taxes, but this applies only to specific qualifying properties like new industrial buildings ($30k+ value), affordable housing (meeting income rent limits), or commercial renovations ($30k+ value). The law explicitly excludes properties within tax increment financing districts from this tax relief. After five years, these properties must be taxed at standard rates like other properties. This directly affects developers and property owners building qualifying structures in eligible zones.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exclusions for affordable housing and qualifying commercial/industrial properties, reducing tax burden for development while promoting housing affordability.95% confidence ✓ HousingSupports HousingBill explicitly includes affordable housing as qualifying for tax exclusions, incentivizing development through tax benefits.95% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Affordable Housing Property Taxes Renters

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in committee · South Dakota · Senate Feb 26, 2026

SB 217: make an appropriation for a fire management officer position within the Department of Public Safety.

SB 217 appropriates $750,000 from South Dakota's general fund to create a fire management officer position within the Department of Public Safety. This funding specifically supports wildland fire operations east of the Missouri River, beginning June 30, 2026. The bill does not establish new policies but allocates resources for an existing operational need.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates $750k for fire management operations, funding an essential public safety program within state budget.90% confidence

Sub-Topics Appropriations State Budget

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signed · South Dakota · Senate Mar 12, 2026

SB 240: make an appropriation for county rural access infrastructure and to declare an emergency.

SB 240 appropriates $5 million from South Dakota's general fund to create a rural access infrastructure fund, directly affecting all counties by providing funding for infrastructure improvements on township and county secondary roads. Funds are distributed to counties based on their proportion of small structures (like bridges or culverts) on these roads relative to the statewide total, calculated using data reported to the Department of Transportation. The bill requires the Department of Revenue to distribute no more than one-third of the funds annually across fiscal years 2026-2028, with unspent funds reverting by June 2031. It declares an emergency to expedite implementation, focusing solely on the concrete funding mechanism and distribution rules without advocating for outcomes.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $5M from state general fund for rural infrastructure, directly allocating budget resources to county projects under fiscal management.95% confidence ✓ TransportationSupports TransportationBill appropriates $5M for rural road infrastructure improvements on county secondary roads, directly funding transportation infrastructure projects per subjects and summary.95% confidence

Sub-Topics Appropriations State Budget Tags Rural Communities

passed · South Dakota · Senate Feb 20, 2026

SB 212: establish the homeowner tax reduction fund.

SB 212 establishes a new "homeowner tax reduction fund" in the South Dakota state treasury, administered by the Department of Revenue. The fund provides property tax rebates specifically for owner-occupied single-family homes. It is funded through dedicated state revenue (as specified in the bill's text), with interest earning on the fund remaining within it. The fund cannot be transferred to the general state budget, ensuring its dedicated use for homeowner rebates.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax rebates for homeowners via dedicated fund, reducing tax burden on owner-occupied homes95% confidence

Sub-Topics Property Tax Revenue State Budget

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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

Sub-Topics Appropriations State Budget Corrections Juvenile Justice Mental Health

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passed · South Dakota · House Feb 19, 2026

HB 1307: limit the annual increase in assessed value of each owner-occupied single-family dwelling.

HB 1307 limits annual increases in the assessed value of owner-occupied single-family homes in South Dakota to a maximum of 3% per year for property taxes payable in 2027-2031. This applies to all such properties within a county, with exceptions allowing higher increases for new construction or property reclassified as owner-occupied. Counties must still follow other assessment rules under § 10-6-121. The law takes effect July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesLimits annual property tax assessment increases to 3%, providing direct tax relief for homeowners and promoting fiscal responsibility in property taxation.95% confidence

Sub-Topics Property Tax

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