Budget & Taxes

failed · South Dakota · Senate Feb 23, 2026

SB 199: establish a new fund to provide property tax relief.

SB 199 creates a Property Tax Relief Fund in the state treasury to help reduce property taxes for homeowners and businesses. The fund is funded by transferring 25% of the annual increase in the state's general fund revenue each August into the account, starting in 2026. Local governments (political subdivisions) can use these funds to lower property tax levies on real property within their jurisdictions. The Department of Revenue administers the fund, and deposits automatically adjust based on state revenue changes each year. This provides a structured, ongoing mechanism for property tax relief tied to state budget growth.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Property Tax Relief Fund to lower taxes for homeowners/businesses, directly supporting tax relief through dedicated funding mechanism.95% confidence | Rep's Stance Voted absent

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in committee · South Dakota · Senate Feb 20, 2026

SB 126: increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.

This bill increases the property tax exemption amount for disabled veterans and surviving spouses in South Dakota. Currently, $350,000 of a home's value is exempt from property taxes under the program; the bill raises this amount but does not specify the new figure in the provided text. It directly affects veterans rated permanently and totally disabled from service-connected disabilities, as well as surviving spouses of such veterans. The change would lower property tax bills for eligible homeowners without altering application requirements or eligibility criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for disabled veterans, providing direct tax relief to eligible homeowners, aligning with tax relief indicators for lower-income groups.95% confidence ✓ VeteransSupports VeteransIncreases property tax exemption for disabled veterans and surviving spouses, directly expanding tax benefits and reducing their financial burden.90% confidence | Rep's Stance Voted absent

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passed · South Dakota · Senate Feb 18, 2026

SJR 503: applying to the United States Congress for a convention of the states to propose amendments to the United States Constitution regarding the imposition of fiscal restraints on the federal government, further limiting the power and jurisdiction of the federal government, and limiting the terms of office for members of Congress and other federal officials.

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly seeks to impose fiscal restraints on federal spending, directly advocating for limitations on government budgetary power - a core aspect of the Budget & Taxes topic.90% confidence | Rep's Stance Voted absent

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passed · South Dakota · Senate Feb 18, 2026

SB 195: repeal the expiration of a reduction in certain gross receipts and use tax rates.

SB 195 repeals the scheduled expiration of reduced gross receipts and use tax rates established in 2023. It prevents these tax rate reductions from reverting to prior rates after June 30, 2027. The bill directly affects businesses in South Dakota that pay these specific taxes, ensuring the lower rates remain in effect without requiring new legislation. This is a procedural change to maintain existing tax policy, not a new tax rate adjustment.

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains reduced gross receipts/use tax rates for businesses, preventing rate increases and providing ongoing tax relief without new legislation.95% confidence | Rep's Stance Voted absent

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signed · South Dakota · House Feb 17, 2026

HB 1058: require licensure for online pari-mutuel wagering pools for horse and dog races, and clarify the application of tax therefor.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes 1.5% and 0.25% tax rates on online wagering to fund state treasury and racing programs, creating new revenue streams for budget allocation.90% confidence | Rep's Stance Voted absent

passed · South Dakota · Senate Feb 17, 2026

SB 97: adjust a limit on the percentage increase in revenue payable from property taxes.

Senate Bill 97 adjusts property tax revenue limits for South Dakota taxing districts and school districts. For school districts, it changes the annual revenue increase cap from "lesser of 3% or index factor" to a flat 3% over the prior year's revenue, effective 2021. For general taxing districts, it adds a specific 3.5% cap on revenue increases above normal limits for taxes payable in 2027-2031. The bill also clarifies that property improvements to owner-occupied homes increasing value by 40% or less do not count toward the revenue limit. These changes directly affect local governments and school districts managing property tax revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill imposes fixed caps on property tax revenue increases (3% for schools, 3.5% for general districts), restricting revenue growth and limiting fiscal flexibility.95% confidence ✗ EducationOpposes EducationBill caps school district revenue increases at 3% flat, restricting potential funding growth vs. previous variable cap (lesser of 3% or index factor).92% confidence | Rep's Stance Voted absent

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failed · South Dakota · Senate Feb 17, 2026

SB 187: define nonpublic school.

SB 187 defines "nonpublic school" in South Dakota law as an institution operated by individuals or groups (not publicly elected boards) that teaches math and English fundamentals to children of compulsory school age, with English instruction focused on mastery. The bill specifies that such schools may limit enrollment, charge tuition, receive grants or services from school districts, but cannot claim geographic territory for tax revenue or receive state education aid under Chapter 13-13. It also clarifies that nonpublic schools are not required to be accredited or have certified teachers. This definition applies to all nonpublic schools in South Dakota, establishing their legal boundaries for funding and operations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits nonpublic schools from receiving state education aid (Chapter 13-13), restricting public funding allocation for private education institutions.90% confidence ✗ EducationOpposes EducationBill explicitly restricts nonpublic schools from receiving state education aid (Chapter 13-13), limiting their funding access under education policy, aligning with 'defund' indicator.90% confidence | Rep's Stance Voted absent

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signed · South Dakota · House Feb 11, 2026

HB 1047: make an appropriation for the construction costs at the Blue Dog State Fish Hatchery, and to declare an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $8M for hatchery infrastructure, funding essential public construction project under state budget.95% confidence | Rep's Stance Voted absent

signed · South Dakota · House Feb 11, 2026

HB 1021: authorize the Department of Agriculture and Natural Resources to dismantle and demolish buildings on the South Dakota State Fairgrounds, to make an appropriation therefor, and to declare an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $337,000 for specific infrastructure demolition, directly allocating state budget funds for a designated project.90% confidence | Rep's Stance Voted absent

signed · South Dakota · Senate Feb 6, 2026

SB 84: increase thresholds for the value of and eligibility for the partners in education scholarship.

SB 84 increases the income threshold for students to qualify for South Dakota's Partners in Education scholarship program. It raises the initial income requirement from 152% to a higher percentage of the national free/reduced-price lunch income standard (currently 152% for initial eligibility), directly affecting low-income students seeking tuition assistance at participating nonpublic schools. The bill maintains that students who qualify initially remain eligible for three years or until high school graduation without income checks, but must later meet a 250% income threshold to renew. This change expands access to the scholarship program by allowing more households to qualify under the new higher income cap.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands scholarship eligibility, increasing state budget allocation for low-income education assistance by raising income thresholds.90% confidence ✓ EducationSupports EducationIncreases income threshold for scholarship eligibility, expanding access to low-income students for nonpublic school tuition assistance.95% confidence | Rep's Stance Voted absent