HB 1244 repeals South Dakota’s special donations fund (created under § 13-66-3) and appropriates $500,000 from the general fund to the Department of Education. This grant supports the Jobs for America's Graduates-South Dakota program by providing financial assistance to school districts and accredited nonpublic schools implementing the initiative. The funds must match private donations or federal grants for program operations and cannot be added to an endowment. It directly affects schools participating in the JAG program and transfers existing funds from the repealed special donations fund into the general fund. The bill takes effect June 30, 2026.
HB 1253 adjusts how property taxes are calculated for owner-occupied single-family homes and nonagricultural land by using a special averaging method. It requires county assessors to set each property's taxable value based on the "Olympic average" (removing the highest and lowest values) of its fair market value over the past eight years, or since a recent change in use or addition. This aims to stabilize tax bills by smoothing out annual value fluctuations. The bill specifically prevents this adjustment from increasing taxes on agricultural properties. It directly affects homeowners and nonagricultural property owners in South Dakota.
This bill authorizes the South Dakota Department of Corrections to demolish the Pierre Minimum Center in Pierre, South Dakota, and covers related costs including removal of structures, hazardous material abatement, and site restoration to grade. It appropriates $682,825 from the state general fund specifically for this demolition project. The Bureau of Human Resources and Administration will oversee the work, and the bill declares an emergency to allow immediate implementation upon approval. Unspent funds would revert to the state treasury per standard procedures.
HB 1041 authorizes the South Dakota Department of the Military to expand and renovate the Sturgis Readiness Center, including utilities and infrastructure. It appropriates $2.35 million from the state general fund and $8 million in federal funds for this project, with unspent funds reverting to the state by June 30, 2031. The bill declares an emergency to expedite the project, which directly affects the Sturgis facility and its military operations. The renovation requires approval from the adjutant general and oversight by the Bureau of Human Resources and Administration.
HB 1134 appropriates $101 from South Dakota's general fund to support state economic development efforts. The bill authorizes the state to approve payments for these purposes and requires unspent funds to revert per standard state procedures by June 30, 2026. This is a simple fiscal appropriation with no new programs or direct impact on specific entities beyond state budget allocations.
HB 1241 increases the property tax exemption amount for disabled veterans and surviving spouses in South Dakota. It amends existing law (§ 10-4-40 for veterans and § 10-4-41 for surviving spouses) to raise the value of a primary residence exempt from property taxes. Currently set at $225,000, this exemption applies to owner-occupied homes where the veteran is permanently and totally disabled from service-connected injuries, or to surviving spouses of such veterans. To qualify, applicants must submit a confidential form to the Department of Revenue and maintain occupancy; the exemption ends if they sell the home, stop living there, or remarry (for surviving spouses).
HB 1260 allows South Dakota municipalities to create programs that rebate property taxes on owner-occupied single-family homes within their borders. If a city or town adopts such a program through a local ordinance, it must provide rebates to qualifying homeowners who meet the criteria set by that ordinance. The bill specifically limits rebates to taxes levied directly by the municipality, not state or county taxes. This policy change gives local governments a tool to potentially reduce housing costs for residents, but only if they choose to implement such a program.
SB 75 expands eligibility for South Dakota's cybersecurity services initiative to include nonprofit utility companies and utilities operated by local governments (like cities or counties). It appropriates $7 million from the general fund to the Attorney General's Office to fund cybersecurity infrastructure and administrative costs for eligible entities. The bill modifies existing law to allow these newly included organizations to access the initiative's resources, which previously covered only counties and municipalities. Funds must be used to protect IT assets and address specific cybersecurity needs of participating local governments and utilities. The initiative aims to improve cybersecurity across state government and service provider networks.
SB 21 adjusts South Dakota's retail sales tax refund program for low-income residents. It sets specific income thresholds ($17,215 for single-person households, $23,265 for larger households) and calculates refunds as $258 for eligible singles under the limit, up to $581 for larger households. The bill ensures these refunds remain available even if a recipient also receives property tax relief under separate programs. It directly affects elderly residents and people with disabilities who meet the income criteria under existing state law.
HB 1233 modifies South Dakota's tax collection agreements with Indian tribes by expanding the list of state taxes tribes can collect on behalf of the state. The bill adds 13 specific taxes to the existing list, including retail sales tax, cigarette tax, motor vehicle excise tax, and remote seller sales tax. Under the agreement, tribes would collect these taxes and the state would retain a set percentage of the collected revenue as an administrative fee. This directly affects tribal governments (as tax collectors) and South Dakota's Department of Revenue (as the state entity managing collections).
