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.
HB 1241 increases the property tax exemption amount for disabled veterans and surviving spouses in South Dakota. It amends existing law (§ 10-4-40 for veterans and § 10-4-41 for surviving spouses) to raise the value of a primary residence exempt from property taxes. Currently set at $225,000, this exemption applies to owner-occupied homes where the veteran is permanently and totally disabled from service-connected injuries, or to surviving spouses of such veterans. To qualify, applicants must submit a confidential form to the Department of Revenue and maintain occupancy; the exemption ends if they sell the home, stop living there, or remarry (for surviving spouses).
HB 1260 allows South Dakota municipalities to create programs that rebate property taxes on owner-occupied single-family homes within their borders. If a city or town adopts such a program through a local ordinance, it must provide rebates to qualifying homeowners who meet the criteria set by that ordinance. The bill specifically limits rebates to taxes levied directly by the municipality, not state or county taxes. This policy change gives local governments a tool to potentially reduce housing costs for residents, but only if they choose to implement such a program.
SB 220 directs South Dakota's Department of Corrections to conduct a study evaluating juvenile correctional and residential facilities. The study must examine best practices, therapeutic housing models, vocational training combined with mental health services, and staff-to-youth ratios, including inspections at three facilities outside South Dakota. The bill appropriates $50,000 from the general fund to cover study costs and requires a written report to the Legislative Research Council by September 1, 2026. This is a procedural study bill with no direct policy changes or new requirements for facilities, solely aimed at gathering information for future decisions.
SB 125 creates a state fund to provide property tax rebates for owner-occupied single-family homes in South Dakota. The Department of Revenue will calculate annual rebates using a formula: multiplying $2 by the number of eligible homeowners, subtracting that from the fund's total, and dividing by the number of homeowners. Rebates are capped at either this calculated amount or the portion of property taxes exceeding $250 per home. The fund cannot be diverted to the general state budget, and any unused funds must stay in the fund or cover administrative costs. This directly affects homeowners who live in single-family residences and pay property taxes.
SB 75 expands eligibility for South Dakota's cybersecurity services initiative to include nonprofit utility companies and utilities operated by local governments (like cities or counties). It appropriates $7 million from the general fund to the Attorney General's Office to fund cybersecurity infrastructure and administrative costs for eligible entities. The bill modifies existing law to allow these newly included organizations to access the initiative's resources, which previously covered only counties and municipalities. Funds must be used to protect IT assets and address specific cybersecurity needs of participating local governments and utilities. The initiative aims to improve cybersecurity across state government and service provider networks.
SB 21 adjusts South Dakota's retail sales tax refund program for low-income residents. It sets specific income thresholds ($17,215 for single-person households, $23,265 for larger households) and calculates refunds as $258 for eligible singles under the limit, up to $581 for larger households. The bill ensures these refunds remain available even if a recipient also receives property tax relief under separate programs. It directly affects elderly residents and people with disabilities who meet the income criteria under existing state law.
HB 1233 modifies South Dakota's tax collection agreements with Indian tribes by expanding the list of state taxes tribes can collect on behalf of the state. The bill adds 13 specific taxes to the existing list, including retail sales tax, cigarette tax, motor vehicle excise tax, and remote seller sales tax. Under the agreement, tribes would collect these taxes and the state would retain a set percentage of the collected revenue as an administrative fee. This directly affects tribal governments (as tax collectors) and South Dakota's Department of Revenue (as the state entity managing collections).
SB 55 appropriates $650,000 from South Dakota's general fund to the state's "extraordinary litigation fund" to cover eligible legal costs under § 1-33-8.11. The bill directly affects the state government, specifically the Bureau of Human Resources and Administration, which will approve payments for these expenses. It declares an emergency to allow immediate funding, with unspent funds reverting per standard state procedures. The bill provides no new legal requirements but allocates existing funds for ongoing litigation costs.
This bill appropriates $425,000 from South Dakota's general fund to the Department of Revenue to provide tax refunds for real property tax and sales tax to elderly residents and individuals with disabilities. The refunds are based on existing laws (chapters 10-18A and 10-45A), with up to $20,000 allowed for administrative costs. The bill declares an emergency to allow immediate implementation and requires unspent funds by June 30, 2027, to revert to the general fund. It directly affects eligible elderly and disabled taxpayers by providing financial relief on specific taxes.
