Legislature 2026

Posted By: Denise Hanzlik Industry,
Bill # Explanation Y / N H Comm H Floor S Comm S Floor
HB 1032  eliminate a limit on the accumulation of the unused index factor for property taxation.   41st Day      
HB 1036 limit annual valuation increases on owner-occupied single-family dwellings and nonagricultural property.   Tabled      
HB 1051 revise property tax levies for school districts and to revise the state aid to general formula and the special education formula.   Joint Approp      
HB 1074 provide for compensation to counties for administering tax increment financing districts created by a municipality.   Withdrawn      
HB 1075 require notification of property owners prior to the establishment of a tax increment financing district.   Withdrawn      
HB 1113 establish a manufactured housing downpayment assistance program.   Approp      
HB 1134 make an appropriation for the economic development prosperity of South Dakota   Approp      
HB 1136 make an appropriation for the development of South Dakota.   Approp      
HB 1218 create a new class of nonagreicultural property for purposes of taxation, and to proide a penalty therefor.          
HB 1231 clarify documentation requirements for assistance animals in rental dwelling units. amend Comm & Energy Deferred      
HB 1247 lower the cost threshold at which a tax increment finance base must be redetermined   Taxation      
HB 1253 adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property by considering previous years' assessed values.   Taxation      
HB 1258 require that a property tax bill provide access to a state website providing property tax information   Taxation 2/10      
HB 1260 authorize the establishment of municipal property tax rebate programs   Taxation 2/10      
HB 1261 provide a tax credit for owner-occupied property, to make an appropriation therefor, and to transfer moneys to the general fund   Joint Approp      
HB 1281 reduce the sales and use tax rates on food, to increase the rates for certain taxes, use taxes, and excise taxes, and to provide a new fund for school district capital outlay projects   Taxation      
HB 1289 modify requirements to create a tax increment financing district   Taxation      
HB 1307 limit the annual increase in assessed value of each owner-occupied single-family dwelling.   Taxation      
HB 1308 reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes   Taxation      
HB 1312 limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts   Taxation      
HB 1317 eliminate a limit on the accumulation of the unused index factor for property taxation.   Taxation      
HB 1319 update provisions related to tax increment financing districts.   Taxation      
             
SB 4 revise procedures for returning and withholding security deposits for residential premises. Yes Comm & Energy Passed Consent Comm & Energy Pass 7-0 Passed Consent 
SB 58 reduce to zero mill levies for property taxation.       Taxation 41st Day  
SB 60 restrict ownership of certain real property near military installations by certain prohibited entities and to provide for enforcement. Amend     Comm & Energy 8/0 Consent
SB 76 transfer moneys from the housing infrastructure fund to the revolving economic development and initiative fund, and to authorize loans from the revolving economic development and initiative fund for airport infrastructure. No     Approp  
SB 81 clarify the prohibition on injuring or harassing a service animal. Yes Judiciary   Judicial Pass 7/0 Passed Consent 
SB 82 prohibit the misrepresentation of an animal as a service animal and to provide a penalty therefor. Yes Judiciary   Judicial Pass 7/0 Passed Consent 
SB 88 clarify the procedure for a potential condemnor to examine real property absent the property owner's permission.   Comm & Energy   Comm & Energy Pass 9/0 Passed 34/0
SB 96 authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.       Taxation  
SB 97 adjust a limit on the percentage increase in revenue payable from property taxes.       Taxation Pass 6/1 Deferred
SB 99 create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.        41st Day  
SB 109 modify requirements to create a tax increment financing district       Taxation  
SB 118 deposit certain tax revenues into a homeowner tax reduction fund.       Taxation 41st Day  
SB 119 make an appropriation to enhance the economic health of South Dakota.       Approp  
SB 120 make an appropriation for the economic development of South Dakota.       Approp  
SB 125 establish the homeowner tax reduction fund to provide a tax rebate for owner-occupied property.       Taxation 7/0 Consent
SB 129 update references in certain statutes to the 2024 standard building codes       Local Gov't Pass 7/0 Passed Consent 
SB 172 enhance the economy of South Dakota.       State Affairs  
SB 178 lower a maximum limit on the tax increment base value       Taxation  
SB 182 address the tax situation in South Dakota.       State Affairs  
SB 191 remove the authorization to issue grants as part of a tax increment financing district.       Taxation  
SB 192 modify the blight requirements for purposes of creating a tax increment financing district       Taxation  
SB 196 ncrease the income limits for a property tax assessment freeze.       Taxation  
SB 199 establish a new fund to provide property tax relief.       Taxation  
SB 203 require the review of a financing plan to establish a tax increment financing district.       Taxation  
SB 204 revise certain criteria for loans from the South Dakota housing infrastructure fund.       Comm & Energy  
SB 207 require a vote to approve the creation of certain tax increment financing districts.       Local Gov't.  
SB 208 require the award of certain disbursements to prevailing owners and taxpayers in appeals of property assessments.       Judiciary  
SB 212 establish the homeowner tax reduction fund.       Taxation  
SB 216 limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts       Taxation  
SB 228 modify requirements to create a tax increment financing district.       Taxation  
SB 230 make an exception for improvement districts from a limit on revenue growth for purposes of property taxation       Taxation  
SB 238 authorize the removal of occupants from certain short-term lodging accommodations, and to provide a penalty therefor.       Withdrawn  
SB 243 impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor.       Taxation  
SB 245 promote the future success and development of South Dakota Hog House     State Affairs  
             
SCR 601 Encouraging honest economic development rooted in the republican principles of limted government, deregulation, and organic entrepreneurial growth       Failed 17/16