SJR 507 proposes a constitutional amendment for voter approval that would reduce property taxes for owner-occupied homes while increasing business tax rates. Specifically, it would lower the maximum school district tax rate for single-family owner-occupied homes from $20.50 to $5.21 per $1,000 of taxable value, and raise the gross receipts tax rate for retailers and service businesses from 4.2% to 5%. This tax swap would directly affect homeowners through lower property taxes and businesses through higher sales tax rates on goods and services. The amendment requires voter approval at the next general election before taking effect.
This bill requires South Dakota public schools to teach prenatal human growth and development in health or science classes using specific materials. It mandates that schools use resources recommended by the state Board of Education, including at least three minutes of high-definition ultrasound videos showing organ development or computer-generated animations of prenatal growth from fertilization to birth. The law prohibits using any materials from entities that perform, promote, or refer to abortion services. This directly affects K-12 public school curricula in South Dakota, altering required health/science content.
HB 1172 terminates school district excess tax levies approved before July 1, 2002, under South Dakota law. It prohibits these levies from being imposed in 2026 or any subsequent year. The bill directly affects school districts that previously secured voter-approved excess tax levies prior to 2002, ending their ability to collect these specific taxes moving forward. This is a procedural change that modifies existing tax authority without creating new programs or funding.
HB 1131 amends how South Dakota school districts calculate their fall enrollment for state education funding. The bill specifically requires districts to exclude students residing in residential treatment facilities (when the facility operates the education program) from their enrollment count used in the funding formula. This change directly affects school districts serving students in such facilities, potentially altering their state funding amounts based on revised enrollment calculations. The amendment clarifies an existing definition within the state's education funding structure without changing other elements like teacher salary formulas or English learner adjustments.
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 187 defines "nonpublic school" in South Dakota law as an institution operated by individuals or groups (not publicly elected boards) that teaches math and English fundamentals to children of compulsory school age, with English instruction focused on mastery. The bill specifies that such schools may limit enrollment, charge tuition, receive grants or services from school districts, but cannot claim geographic territory for tax revenue or receive state education aid under Chapter 13-13. It also clarifies that nonpublic schools are not required to be accredited or have certified teachers. This definition applies to all nonpublic schools in South Dakota, establishing their legal boundaries for funding and operations.
HB 1158 revises South Dakota's requirements for students receiving alternative instruction (such as homeschooling). It requires these students to take state-mandated academic assessments if they are "partially enrolled" in a public school district (at least 50% of school hours), removing a previous exemption. The bill also adds specific deadlines: parents must file notification of alternative instruction within 30 days of starting it or changing districts, and annually by September 1st until the child graduates or fully enrolls in school. This directly affects homeschooling families and parents choosing alternative education within a public school district's boundaries.
HB 1206 clarifies that parents, guardians, or caregivers who have filed a notification of "alternative instruction" with South Dakota's Department of Education or school district cannot use state public funds (as defined in §4-4-2) to pay for a child's education. The bill directly affects families utilizing alternative education arrangements who have submitted the required notification. It prohibits these individuals from accessing state education funds for their child's schooling if the notification is on file. This policy change specifically restricts the use of public funds for alternative instruction methods already documented with education authorities.
