HB 1073 requires every public and accredited nonpublic school in South Dakota to create a cardiac emergency response plan. The bill mandates schools to develop these plans with local emergency services, including forming response teams, placing accessible automated external defibrillators (AEDs) in schools and athletic venues, and training staff in CPR and AED use. Schools must conduct annual drills and maintain AEDs, with specific training requirements for coaches, athletic trainers, nurses, and response team members. This law directly affects all South Dakota schools and aims to improve emergency response for heart-related incidents during school activities.
HB 1204 creates the South Dakota school construction fund, administered by the Department of Education, to provide zero-interest loans to school districts for building or expanding school facilities. Loans cover up to 40% of a project's cost, with repayment over 20 years at 0% interest and no collateral required. Funds are allocated 30% to districts with 4,000+ students and 70% to other districts, beginning with a $1 transfer from the general fund (replenished by loan repayments). The bill also establishes reporting requirements for the Department of Education to a legislative committee.
SJR 504 proposes a constitutional amendment to allow South Dakota to authorize mobile and electronic wagering on sporting events. The amendment requires such wagering to be offered only through licensed Deadwood casinos with servers located within Deadwood, and mandates that 90% of tax revenue from these wagers must fund statewide property tax relief or reductions. If approved by voters, this would change the state constitution to permit this new form of betting, which is currently restricted under existing gambling laws. The amendment must be voted on by South Dakota residents at the next general election to take effect.
SB 239 modifies South Dakota's reinvestment payment program for businesses that complete qualifying projects. It requires project owners to submit detailed affidavits within six months of completion, including costs, tax payments, contractor lists, and project details, to qualify for rebates. The bill creates a dedicated fund to reimburse businesses for South Dakota sales, use, and contractors excise taxes paid on approved projects, while exempting gross receipts from these taxes for qualifying projects. It also sets clear deadlines for filings and specifies that costs beyond three years from construction (with possible one-year extension) are ineligible for rebates. This directly affects businesses completing projects under the program who seek tax rebates on eligible construction expenses.
This bill increases the income limits for South Dakota's property tax assessment freeze program. It raises the current thresholds from $55,000 for single-member households and $65,000 for multiple-member households to higher levels that automatically adjust each year. The new limits will increase annually based on the greater of either the consumer price index (CPI) or the federal Social Security cost-of-living adjustment, starting January 1, 2027. This change helps more homeowners qualify for the tax freeze as inflation rises, directly affecting those with household incomes near the new thresholds who own and occupy single-family homes.
SB 118 creates a "homeowner tax reduction fund" in South Dakota's state treasury. Each year by January 31st, the treasurer must deposit either $100 million or 0.3% of revenues collected from specific property taxes (chapters 10-45, 10-46, 10-46E, 10-58, and § 32-5B-20) into this fund. The Department of Revenue will use these funds to provide property tax rebates for owner-occupied single-family homes, with money in the fund not allowed to transfer to the general fund and requiring annual budgeting through the general appropriation bill. The bill takes effect July 1, 2027.
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.
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.
SCR 601 is a symbolic Senate Concurrent Resolution (not a binding law) introduced by Senator Carley. It urges South Dakota to pursue economic policies aligned with "free market principles," emphasizing limited government, deregulation, and low taxes over tax incentives or subsidies for businesses. The resolution argues that government should only protect rights and avoid competing with private enterprise, instead focusing on "organic entrepreneurial growth." It directly affects state legislative and executive policy development by advocating for a specific philosophical approach to economic growth.
