HB 1051 South Dakota House · 2026 Regular Session

revise property tax levies for school districts and to revise the state aid to general and special education formulas.

HB 1051 revises South Dakota school districts' property tax limits and updates state funding formulas. It sets new maximum tax rates: $4.22 per $1,000 of property value for general funds, $1.13 for agricultural land, and $2.51 for owner-occupied homes, all based on valuations at 85% of market value. The bill also changes how school enrollment is calculated for state aid, clarifying that students in state custody (e.g., foster care) count toward enrollment and adding rules for tuition payments. These changes directly affect all South Dakota public school districts by altering their tax capacity and state funding calculations.
Bill status signed all 5 stages cleared
Introduction
Mar 2026
Committee Review
Mar 2026
House Passage
Mar 2026
Senate Passage
Mar 2026
Signed into Law
Mar 2026
Introduced Mar 12, 2026 Signed Mar 30, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

Joint Appropriations Engrossed Enrolled · 4 edits · Mar 12, 2026
MODERATE
This bill was finalized in its enrolled form, making it ready for the Governor's signature. The most significant substantive change is the update of the school funding year from 2026 to 2027, reflecting the current fiscal year. The maximum property tax levies for school districts were adjusted, with the general fund levy set at $4.867 per thousand dollars of taxable valuation, agricultural property at $1.051, and owner-occupied single-family dwellings at $0.669. The enrolled version also includes a new provision requiring that if a district imposed an excess levy, the three mill levies must maintain the same proportion as the maximum levies for taxes payable in 2026.
Scope change
The bill's scope remains focused on revising property tax levies for school districts and revising state aid formulas for general and special education, but the fiscal year reference was updated from 2026 to 2027.
TIMELINE

The tax year referenced in the property tax levy section was changed from 2026 to 2027, aligning the bill with the current fiscal year.

FISCAL

Maximum property tax mill levies were updated: general fund levy is now $4.867 per thousand dollars of taxable valuation (was $5.421867), agricultural property is $1.051 (was $1.1255), and owner-occupied single-family dwellings is $0.669 (was $2.051866).

REQUIREMENT

A new requirement was added stating that if a district imposed an excess levy pursuant to § 10-12-43, the three mill levies must maintain the same proportion to each other as the maximum levies for taxes payable in 2026.

TECHNICAL

The enrolled version includes standard formatting changes such as removing the 'hoghoused' disclaimer and updating the bill status from 'JOINT APPROPRIATIONS ENGROSSED' to 'ENROLLED'.

Floor votes · Senate Mar 12, 2026 · House Mar 12, 2026

How they voted

340
Passed · 1 other
Total votes 35
Mar 12, 2026
D Democratic3
3 Yea
100% Yea
R Republican32
31 Yea 1
96% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
13
Key actions
6
Committee
4
Amendments
1
Mar 30, 2026
Signed into law
Signed by the Governor on 2026-03-30 H.J. 578
executive
Mar 12, 2026
Upper · Passed
Signed by the President S.J. 545
upper
Mar 12, 2026
Upper · Passed
Signed by the Speaker H.J. 574
upper
Mar 12, 2026
Upper · Passed
Senate Do Pass Amended , Passed, YEAS 34, NAYS 0 S.J. 542
upper
Mar 12, 2026
Introduced
First read in Senate and referral to committee waived pursuant to JR 6D-1 S.J. 542
upper
Mar 12, 2026
Lower · Passed
House of Representatives Do Pass Amended , Passed, YEAS 66, NAYS 1 H.J. 572
lower
Mar 11, 2026
Lower · Passed
Committee on Appropriations Do Pass Amended , Passed, YEAS 18, NAYS 0 J.J. 67
lower
Mar 11, 2026
Introduced
Committee on Appropriations Motion to amend , Passed, J.J. 61 Amendment 1051C
lower
Jan 15, 2026
Committee
Referred to Joint Committee on Appropriations H.J. 37
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.