Rep. Heather Baxter

Maddy summarySB 243 imposes a new transaction tax on retail purchases: $1.50 for items $15 or more, and 10% for items under $15. Revenues from this tax fund a "property tax replacement fund" to reduce property tax levies for specific property types. The fund prioritizes eliminating taxes on owner-occupied homes first, then agricultural property, and finally nonagricultural property - reducing each category equally until funds run out. Property owners in South Dakota would see lower tax bills for these categories, while retailers must collect and remit the tax, with penalties for non-payment (misdemeanor for late payment, felony for false returns).

Maddy summaryHB 1317 removes a 10% annual cap on how much South Dakota counties and municipalities can increase property taxes using accumulated unused index factors. Currently, local governments could only raise taxes based on these factors up to the prior three years' total or 10%, whichever was lower. The bill eliminates the 10% limit, allowing them to use all accumulated unused index factors from prior years without this restriction. This directly affects local governments' ability to adjust property tax revenue annually. The change modifies how county auditors calculate annual tax revenue limits under state law.

Maddy summarySB 218 establishes a legal framework for charter schools in South Dakota. It defines charter schools as public schools operating under contracts with school districts or the state education department, granting them exemptions from most state education laws while requiring compliance with civil rights, health/safety rules, and standardized testing. The bill mandates annual performance reporting to the state, outlines application requirements for nonprofit organizers (including community support and financial plans), and specifies that charter schools must serve grades K-12 nonsectarianly without religious instruction. This directly affects school districts (as authorizing entities), nonprofit organizers seeking to open charter schools, and students enrolled in these schools.

Maddy summarySB 109 modifies South Dakota's rules for creating tax increment financing (TIF) districts, which are areas where increased property tax revenue from development is used to fund improvements. The bill requires that at least 50% of a district's area must be designated as "blighted" (meeting specific criteria like deteriorated structures or unsafe conditions) or serve economic development purposes. It also adds new consent requirements: counties need municipal approval to create districts within city limits, and municipalities need county approval for districts in unincorporated areas. The bill clarifies the definition of "blighted area" to include factors like substandard structures, inadequate infrastructure, or safety hazards. These changes directly affect local governments (municipalities and counties) seeking to establish TIF districts for redevelopment projects.

Maddy summarySJR 506 proposes a constitutional amendment to limit South Dakota property taxes to a flat rate based on a property's most recent sale price. For 2028 taxes, the maximum cannot exceed the lower of the 2027 tax amount or the higher of the 2020 tax amount or 1% (for year-round residents) or 2% (for non-residents) of the most recent sale price. For subsequent years, the tax cap resets annually to the higher of the previous year's tax or the applicable percentage of the most recent sale price if ownership changed. This amendment would directly affect all South Dakota property owners, with non-resident owners facing a higher 2% rate versus 1% for residents. If approved by voters, it would replace current property tax calculation methods.

Maddy summaryThis bill (HB 1324) does not actually abolish the State Board of Elections, as its title claims. Instead, it amends South Dakota law regarding petition requirements for constitutional amendments and initiated measures. The bill specifies detailed formatting rules for petition documents (e.g., 14-point font for text, designated election dates) and requires petition sponsors to submit materials to the Secretary of State, not the State Board of Elections. It also mandates circulator handouts containing specific information about petition sponsors and circulator status. The bill directly affects individuals and groups seeking to place constitutional amendments or initiated measures on the ballot.

Maddy summaryThis bill amends South Dakota tax law to establish two specific methods for determining the purchase price of a used vehicle acquired by gift or other transfer with no or minimal payment. It directly affects individuals receiving vehicles this way, as it provides an alternative to the default tax assessment method. The key change allows taxpayers to use either the retail value from a nationally recognized dealers' guide (approved by the Secretary of Revenue) or a documented bill of sale showing the actual prior purchase price. This gives people a clearer path to prove the vehicle's value for excise tax purposes, potentially reducing their tax burden compared to the previous default of using the retail guide value.

Maddy summarySB 6 reduces the maximum duration of reemployment benefits for eligible South Dakota workers. The bill amends Section 61-6-8 to shorten the standard benefit period from 26 weeks to a shorter duration (as specified in the amended statute). This directly affects individuals who qualify for state unemployment benefits by limiting how long they can receive payments. The key provision modifies the existing benefit calculation to decrease the total weeks available, without changing the weekly benefit amount. The bill does not address trade readjustment training extensions or base period wage calculations.

Maddy summaryThis House Concurrent Resolution (HCR 6014) honors the 37 privately owned cabin owners in Custer State Park and their property rights. It recognizes that these owners pay property taxes, lease fees to the park, and contribute to the park foundation, but face uncertainty as their leases expire soon. The resolution urges the Governor and Department of Game, Fish and Parks to create new leases for the cabin owners to secure their future in the park. As a symbolic resolution, it does not create new legal rights but expresses legislative support for the cabin owners' continued role in the park.

Maddy summaryHB 1285 amends South Dakota election timing rules for municipalities and school districts. It requires special elections on specific dates (30-50 days after petition) and allows certain questions - like annexation, dissolution, or consolidation - to be combined with regular annual elections if filed within 90 days before them. The bill also sets deadlines for holding elections (e.g., annexation votes must occur within 60 days of resolution) and clarifies when petitions must be filed to align with existing election cycles. This directly affects local governments managing elections by standardizing procedural timelines.