HB 1113 establishes a downpayment assistance program for manufactured or mobile home buyers in South Dakota. The program provides zero-interest loans of up to $10,000 per applicant from a $5 million revolving fund in the South Dakota housing infrastructure fund. Eligibility requires household income below 120% of the state median income and purchasing a home meeting federal safety standards and local zoning requirements for single-family residences. Repayments return to the fund to support new loans, with loans secured by a second lien due upon home sale or repayment of the primary mortgage. This directly assists low-to-moderate income residents seeking to purchase qualifying manufactured or mobile homes.
HB 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.
This 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.
South Dakota's Senate Joint Resolution 503 applies to the U.S. Congress to call a convention of states for proposing constitutional amendments. The resolution specifically requests amendments to impose fiscal restraints on federal spending, further limit federal power and jurisdiction, and establish term limits for members of Congress and other federal officials. It includes conditions requiring the convention to be limited to these topics only and ensuring Congress performs only a ministerial role in convening it. This procedural resolution does not create new law but initiates a state-level step toward potential constitutional change under Article V of the U.S. Constitution.
HB 1058 requires online betting platforms offering pari-mutuel wagering on horse or dog races to obtain a specific license from South Dakota. It clarifies that both in-state operators (with a physical presence) and out-of-state operators must pay a tax of 1.5% on South Dakota contributions, while multi-jurisdictional hubs pay 0.25% (with portions going to racing and breeding funds). The bill specifies that tax revenue will fund the state, a special racing revolving fund, and a South Dakota-bred racing fund. This applies only to online wagering for authorized horse and dog races, updating existing tax and licensing rules.
HB 1321 requires county treasurers to calculate excise tax on used vehicles sold by private individuals (not licensed dealers) using the amount listed on the bill of sale, rather than the vehicle's retail value from a dealer guide. It directly affects private sellers and buyers of used vehicles, as well as county tax offices responsible for collecting the tax. The bill mandates that both parties submit a bill of sale to the treasurer; if missing, tax is assessed based on the dealer guide value. This change replaces the previous default method for private sales, ensuring tax is calculated from the actual transaction amount documented on the bill of sale.
HB 1047 appropriates $8 million total ($3.5 million in federal funds and $4.5 million in other funds) to construct, renovate, and modernize infrastructure at the Blue Dog State Fish Hatchery. The funds cover facilities like heating, plumbing, laboratories, and equipment to support the hatchery’s operations. The bill declares an emergency to expedite the project, allowing immediate use of funds without standard delay procedures. It directs the Department of Game, Fish and Parks to manage the work and outlines payment processes for the project.
HB 1021 authorizes South Dakota's Department of Agriculture and Natural Resources to dismantle and demolish specific structures at the South Dakota State Fairgrounds in Huron, including barns at Livestock Avenue and Market Street and Quonset huts on Lincoln Avenue South. The bill appropriates $337,000 for this work and allows the department to accept additional funding from federal sources or donations. It declares an emergency to expedite the demolition, repair infrastructure, and clear the land, with all funds restricted to these specific projects. The measure directly affects the physical property of the fairgrounds, not broader public policy.
South Dakota's SB 12 allows qualifying veterans with certain disabilities (like loss of use of both lower extremities) or their unremarried surviving spouses to request refunds for property taxes paid in the previous four years if they missed the application deadline for an existing property tax exemption. The bill amends tax exemption rules to permit petitions to county commissioners for these refunds, which the commissioners may approve or deny at their discretion. It directly affects veterans and surviving spouses who previously paid taxes they might have qualified to avoid. The refund mechanism applies only to taxes paid in the four years prior to the petition, not future exemptions.
HB 1203 (South Dakota) exempts active volunteer firefighters from certain motor vehicle license fees. It allows qualifying residents to apply for a fee exemption on one noncommercial vehicle (car, truck, or van) by submitting a fire department chief’s certification confirming their active volunteer status. The exemption must be renewed annually and does not cover excise tax on vehicle purchases or specialty plate costs. This directly affects South Dakota volunteer firefighters seeking to reduce vehicle registration expenses.
