Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1254: exempt any soil amendment used exclusively for agricultural purposes from sales tax.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for agricultural soil amendments, providing direct tax relief to farmers and exempting specific purchases from sales tax.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1262: make an appropriation for a non-residential, school-based, therapeutic services facility in Brown County and to declare an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $2M from general fund for juvenile corrections facility, directly increasing state spending on public infrastructure and essential services.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds therapeutic juvenile corrections facility, advancing rehabilitation-focused criminal justice reform through direct appropriation for treatment services.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 30, 2026

SB 74: transfer moneys to the general fund from the budget reserve fund and the general revenue replacement fund, and to declare an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers $98M from reserves to general fund to support state operations/public institutions, aligning with fiscal responsibility and funding essential services.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1051: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesSets maximum property tax rates for school districts, promoting fiscal responsibility in education funding through defined tax caps and revised state aid formulas.95% confidence ✓ EducationSupports EducationRevises property tax levies and state aid formulas to adjust school district funding mechanisms, explicitly updating state aid calculations for general and special education funding.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1089: modify the distributions of revenues collected from severance taxation on new permits.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directs severance tax revenue to state general fund (80%), counties (20% protected), and common school fund, ensuring specific funding streams for budget allocation.95% confidence ✓ EducationSupports EducationBill mandates severance tax revenue from state-owned mining land to common school permanent fund, directly funding K-12 education.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 30, 2026

SB 106: modify the amount required to be set aside for extraordinary expenses incurred in providing special education programs.

SB 106 modifies South Dakota's funding for special education by increasing the state's annual allocation for unforeseen costs. Starting July 1, 2026, $4.5 million must be set aside for extraordinary expenses in special education programs, rising annually by an inflation index starting July 1, 2027, with a maximum cap of $5.5 million per year. Unspent funds will not revert to the general state budget, ensuring they remain available for future special education needs. The bill directly affects school districts providing special education services to children with disabilities across South Dakota.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases dedicated state funding for special education with inflation adjustments, ensuring sustained budget allocation for public education services.95% confidence ✓ EducationSupports EducationIncreases special education funding allocation to $4.5M annually with inflation adjustments, ensuring dedicated resources for extraordinary expenses.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 30, 2026

SB 135: protect residents from increased utility costs and utility shortages caused by data centers and clarify authority to regulate data centers.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProhibits tax exemptions for data centers (Section 5), closing a tax loophole and increasing state revenue, aligning with fiscal responsibility and budget management.95% confidence ✓ EnergySupports EnergyPrevents utility rate hikes for residents by requiring data centers to cover electricity costs, protecting consumers from increased energy expenses.90% confidence ✗ TechnologyOpposes TechnologyBill imposes financial burdens (electricity costs, tax exemptions) and regulatory restrictions on data centers, directly limiting their operational flexibility without advancing tech policy goals.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds to disabled veterans under property tax exemptions, offering relief to a vulnerable group and aligning with tax relief indicators for lower-income individuals.95% confidence ✓ VeteransSupports VeteransRequires tax refunds for disabled veterans and surviving spouses who missed deadlines, expanding access to existing property tax benefits under veterans' exemptions.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 30, 2026

SB 136: make an appropriation for grants to support the purchase of personal protective equipment by volunteer fire departments and to declare an emergency.

This bill appropriates $5 million from the general fund to provide grants for volunteer fire departments in South Dakota to purchase safety gear (like helmets and suits) for their firefighters. It specifically targets departments where at least 70% of firefighters volunteer, prioritizing those with the greatest equipment needs. The Department of Public Safety will distribute funds based on application timing and need, with unspent funds reverting by June 2030. An emergency declaration allows the funding to take effect immediately upon passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $5M from general fund for essential fire department PPE grants, advancing public safety funding through direct budget allocation.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds PPE for volunteer firefighters, directly improving workplace safety standards for a specific labor group under Labor & Employment policies.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 12, 2026

SB 228: modify provisions for a tax increment financing district.

SB 228 modifies South Dakota's rules for creating tax increment financing (TIF) districts, which are areas where property tax growth funds redevelopment projects. It updates the requirement that at least 50% of a district's area must be blighted or serve economic development goals (replacing a confusing "25 fifty percent" phrasing), and adds new consent rules: counties need municipal approval to create TIF districts within cities, and municipalities need county approval for districts within counties. These changes directly affect local governments (counties and municipalities) seeking to establish TIF districts for redevelopment. The bill focuses on clarifying eligibility criteria and intergovernmental coordination, not on funding amounts or project specifics.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies TIF district rules to clarify requirements and add consent processes, enabling economic development funding through tax increment financing - a fiscal management tool.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes