Budget & Taxes

passed · South Dakota · Senate Feb 11, 2026

SB 141: exempt certain sales at farmers' markets from sales tax.

SB 141 exempts sales of fresh seasonal fruits, vegetables, meat, eggs, dairy, baked goods, flowers, and artisanal products directly to consumers at qualifying farmers' markets from South Dakota's sales tax. It applies specifically to recurring public markets where multiple independent farmers and producers sell agricultural goods directly to shoppers. The bill removes the tax burden on these transactions, benefiting both small-scale farmers who sell at markets and consumers purchasing locally grown or made products. This policy change directly affects farmers' market operators and shoppers at these venues within South Dakota.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts farmers' market sales from sales tax, providing tax relief to consumers and small farmers, aligning with tax relief indicators for lower-income groups.95% 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 Yes ✓ Supports Budget & Taxes

passed · South Dakota · Senate Feb 11, 2026

SB 161: repeal an exemption for certain health care facilities.

SB 161 repeals a tax exemption for certain nonprofit health care facilities in South Dakota, ending their current property tax exemption. This affects facilities previously qualifying under repealed sections 10-4-9.3 and 10-4-35, including licensed hospitals, clinics, mental health centers, and wellness centers meeting specific criteria (like 501(c)(3) status and non-profit operation). The bill removes the exemption, requiring these facilities to pay property taxes on their entire property - previously only the portion not used for health care services was taxable. The change directly impacts nonprofit health care organizations that relied on this exemption for tax purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals tax exemption for health care facilities, increasing state property tax revenue. Closes a tax loophole, aligning with fiscal responsibility indicators.95% confidence | Rep's Stance Voted absent

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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 Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Feb 11, 2026

SB 12: provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds for veterans, reducing their tax burden - direct tax relief aligning with support indicators.95% confidence ✓ VeteransSupports VeteransEnables property tax refunds for qualifying veterans and surviving spouses who missed exemption deadlines, expanding financial benefits through retroactive relief.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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 Yes ✓ Supports Budget & Taxes

passed · South Dakota · Senate Feb 5, 2026

SB 157: amend the school funding formula to provide for the use of an average fall enrollment when determining local need.

SB 157 amends South Dakota's school funding formula to require using an *average fall enrollment* (instead of enrollment on a single date) when calculating a school district's "local need" for state funding. This directly affects all public school districts in South Dakota by changing how their student enrollment count is determined for funding calculations. The bill replaces the current method - using enrollment on the last Friday of September - with an average, which could stabilize funding by smoothing out seasonal enrollment fluctuations. The change applies specifically to the calculation of "local need" under § 13-13-10.1(32) in the education funding code.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends school funding formula to stabilize state appropriations for education via enrollment calculation change, directly impacting budget allocation without tax implications.92% confidence ✓ EducationSupports EducationAmends school funding formula to use average enrollment, stabilizing state aid by preventing temporary enrollment dips from reducing funding. Directly strengthens educational funding consistency.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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failed · South Dakota · Senate Feb 4, 2026

SB 24: create a solid background license plate for South Dakota.

SB 24 creates a new solid black or solid white license plate option for South Dakota residents. It allows owners of eligible vehicles (cars, trucks, vans, motorcycles) with valid licenses to purchase these plates for a $100 annual fee. Of this fee, $25 funds a special revenue account and $75 supports the state highway fund. Personalization is available for an extra $25, and plates can be transferred like existing specialty plates.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new $100 annual fee with $75 funding highway fund, directly supporting state budget through dedicated revenue stream92% confidence ✓ TransportationSupports TransportationBill allocates $75 annually per plate to state highway fund, directly funding transportation infrastructure maintenance and improvements.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · South Dakota · House Jan 29, 2026

HB 1044: make an appropriation to implement the rural health transformation program, and to declare an emergency.

This bill appropriates $500 million in federal funds to the South Dakota Department of Health to implement the rural health transformation program, authorized under the One Big Beautiful Bill Act (Pub. L. No. 119-21). It directly affects rural healthcare providers and facilities by funding program implementation. Key provisions include requiring the health secretary to approve vouchers for payments and mandating unspent funds by June 30, 2031, to revert per state law. The bill also declares an emergency to expedite its implementation upon passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $500M federal funds for rural health program, directly funding essential healthcare services through state budget mechanisms per bill's core purpose.95% confidence ✓ HealthcareSupports HealthcareBill appropriates $500M in federal funds to implement rural health transformation program, directly funding healthcare services for rural providers per health care subject and appropriation provisions.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed · South Dakota · Senate Jan 21, 2026

SB 58: reduce to zero mill levies for property taxation.

This bill (SB 58) modifies South Dakota's property tax code to eliminate a specific county road maintenance levy. It amends Section 10-12-13 to reduce the maximum annual tax levy for county highway and bridge reserve funds from $0.90-$1.20 per $1,000 of taxable value to $0.00 per $1,000. This change directly affects counties that previously used this levy to fund road maintenance, requiring them to find alternative funding sources for highway and bridge projects. The bill does not alter general property tax rates or other levy types; it specifically targets the road maintenance tax provision.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates property tax levy for road maintenance, defunding county highway/bridge projects requiring alternative funding sources.85% confidence ✗ TransportationOpposes TransportationBill eliminates a specific property tax levy for county highway and bridge maintenance, directly defunding transportation infrastructure projects.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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