Budget & Taxes

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.

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.

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.

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.

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.