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.
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.
HB 1245 allows South Dakota municipalities to create a local tax (up to 1% on taxable sales) to fund capital projects like infrastructure repairs, equipment purchases, or building renovations. To implement this, a municipality must form a Capital Improvement Board (with 1 elected official and 4 residents) to review proposals, secure board approval, and then hold a voter referendum requiring 60% support. All tax revenue must be placed in a special fund dedicated exclusively to approved capital projects, with the tax expiring after 60 months or once the targeted revenue amount is met. Municipalities cannot use this tax if they’ve imposed it within the previous 24 months.
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.
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.
SB 240 appropriates $5 million from South Dakota's general fund to create a rural access infrastructure fund, directly affecting all counties by providing funding for infrastructure improvements on township and county secondary roads. Funds are distributed to counties based on their proportion of small structures (like bridges or culverts) on these roads relative to the statewide total, calculated using data reported to the Department of Transportation. The bill requires the Department of Revenue to distribute no more than one-third of the funds annually across fiscal years 2026-2028, with unspent funds reverting by June 2031. It declares an emergency to expedite implementation, focusing solely on the concrete funding mechanism and distribution rules without advocating for outcomes.
SB 130 appropriates $8 million from South Dakota's general fund to the South Dakota Ellsworth Development Authority. The funds must cover public roadway and infrastructure improvements directly needed due to construction at Ellsworth Air Force Base, including road reconstruction, safety upgrades, and traffic studies. The authority must report annually on how funds were used and cannot spend more than 3% of the appropriation on administrative costs. This bill specifically affects infrastructure supporting Ellsworth Air Force Base operations and surrounding public roads.
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.
