SB 222 appropriates $10 million from South Dakota's general fund to the Department of Agriculture and Natural Resources for grants supporting water, wastewater, storm water, and nonpoint source pollution projects. It directly affects municipalities and water systems serving residents, with funding calculated as a percentage of project costs based on population: up to 80% for systems serving ≤1,000 people (capped at $9,000/person), 50% for 1,001-2,500 people ($7,000/person), and 30% for >2,500 people ($3,000/person). Projects addressing regionalization, drought resiliency, or environmental compliance may exceed these caps, and engineering studies for long-term water issues can receive up to 100% funding. The bill declares an emergency to expedite funding and requires projects to align with the state water plan.
HB 1254 exempts soil amendments sold in single purchases of 500 pounds or more from South Dakota's sales tax, but only when used exclusively for farming. This directly affects farmers or agricultural businesses buying these products in qualifying bulk amounts. The bill adds a specific tax exemption to state law, removing sales tax from qualifying soil amendments defined under existing law. It does not change tax rates for other products or apply to smaller purchases or non-agricultural uses.
SB 231 creates a Water Infrastructure Development Fund to support rural water projects in South Dakota. The fund, initially seeded with $3 million from the state general fund (Section 2), provides grants (up to 10% of project costs) and loans (up to 50% of project costs) managed by the Board of Water and Natural Resources (Section 1). It directly affects rural communities needing upgrades to water infrastructure, such as new systems or repairs. The bill declares an emergency to allow immediate implementation upon passage (Section 3).
HB 1262 appropriates $2 million from the general fund to construct a juvenile corrections center in Brown County, including necessary infrastructure like utilities and equipment. The bill directs the Department of Corrections to manage the project, with the Bureau of Human Resources overseeing design and construction. It declares an emergency to expedite funding, requiring immediate use of the allocated funds for the facility's completion. The bill does not affect specific individuals but directly provides resources for a state-run juvenile corrections facility in Brown County.
This South Dakota bill (SB 74) transfers $56,153,769 from the budget reserve fund and $41,874,757 from the general revenue replacement fund directly into the state's general fund. These transfers are intended to support state government operations and public institutions. The bill declares an emergency to allow these fund movements to take effect immediately upon approval, bypassing standard budget procedures. The action affects the state's budget structure by reallocating existing reserves without creating new taxes or spending programs.
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.
South Dakota's SB 96 allows counties to impose a 0.5% sales tax on taxable goods, digital products, and services (following state sales tax rules). All revenue from this county-level tax must go into a dedicated "property tax reduction fund." The fund is used to reduce property taxes on owner-occupied homes first, then agricultural and other land types, with all reductions applied equally across qualifying properties. Counties must adopt an ordinance to implement the tax and may hold a voter referendum on the proposal.
HB 1089 modifies how South Dakota distributes severance tax revenue from precious metals mining. It changes the rules for permits issued on or after July 1, 2026: 80% of the tax revenue goes to the state general fund, while 20% is sent to the county where mining occurs. Unlike previous rules, this 20% county share cannot be reduced if a mining company is acquired. The bill also maintains that revenue from mining on state-owned land must go to the common school permanent fund. This directly affects new mining permit holders after 2026 and the counties where they operate.
SB 135 requires data center operators to pay all electricity costs associated with their facilities, preventing utilities from raising residential rates to cover these expenses (Section 3). It also prohibits tax exemptions for data centers (Section 5) and ensures local governments retain authority to regulate data center development (Section 4). The bill mandates data centers to report projected water usage to local providers and the Board of Water Management before operation, with annual reports on actual consumption (Sections 6-7), ensuring water allocation prioritizes residential and essential services. This directly affects data center operators, utilities, and South Dakota residents by limiting cost-shifting and protecting local resource management.
HB 1193 requires South Dakota counties to refund property taxes to disabled veterans and surviving spouses who qualify for tax exemptions under §§ 10-4-40 and 10-4-41 but missed application deadlines. The bill amends § 10-18-1 to explicitly allow refunds for the difference in taxes paid over the previous four years when eligibility requirements are otherwise met. This applies to veterans rated permanently and totally disabled from service-connected disabilities and their surviving spouses (including those receiving VA dependency compensation). The refund mechanism ensures counties must recalculate taxes and return overpayments when the only barrier was a missed deadline. It does not change eligibility criteria but adds a procedural remedy for administrative errors.
