Budget & Taxes

signed · South Dakota · House Mar 9, 2026

HB 1041: authorize the expansion and renovation of the Sturgis Readiness Center, to make an appropriation therefor, and to declare an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $10.35M (state + federal) for military facility renovation, directly funding public construction project per budget allocation.90% confidence

Sub-Topics Appropriations State Budget

passed · South Dakota · House Feb 19, 2026

HB 1141: provide an additional means of determining the purchase price of a used motor vehicle acquired by gift or other transfer.

This bill amends South Dakota tax law to establish two specific methods for determining the purchase price of a used vehicle acquired by gift or other transfer with no or minimal payment. It directly affects individuals receiving vehicles this way, as it provides an alternative to the default tax assessment method. The key change allows taxpayers to use either the retail value from a nationally recognized dealers' guide (approved by the Secretary of Revenue) or a documented bill of sale showing the actual prior purchase price. This gives people a clearer path to prove the vehicle's value for excise tax purposes, potentially reducing their tax burden compared to the previous default of using the retail guide value.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides alternative tax assessment method for gifted vehicles, potentially reducing taxable value and easing tax burden for recipients.90% confidence

Sub-Topics Sales Tax

Track

signed · South Dakota · House Mar 4, 2026

HB 1233: modify provisions for a tax collection agreement with an Indian tribe.

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).

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state tax collection via tribes, increasing revenue retention through administrative fees, strengthening fiscal management and budget revenue streams.95% confidence

Sub-Topics Sales Tax Tags Tribal Nations

signed · South Dakota · Senate Mar 30, 2026

SB 96: authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

South Dakota's SB 96 allows counties to impose a 0.5% sales tax on taxable goods, digital products, and services (following state sales tax rules). All revenue from this county-level tax must go into a dedicated "property tax reduction fund." The fund is used to reduce property taxes on owner-occupied homes first, then agricultural and other land types, with all reductions applied equally across qualifying properties. Counties must adopt an ordinance to implement the tax and may hold a voter referendum on the proposal.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates county sales tax to fund property tax reductions, directly providing tax relief for homeowners through dedicated revenue allocation.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

passed · South Dakota · Senate Feb 25, 2026

SJR 504: proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, providing for wagering on sporting events via mobile or electronic platform.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates 90% tax revenue from mobile wagering fund property tax relief/reductions, directly advancing tax relief for homeowners as a core fiscal policy.95% confidence

Sub-Topics Property Tax Revenue

Track

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

Sub-Topics Property Tax Tax Incentives

Track

signed · South Dakota · Senate Mar 3, 2026

SB 55: make an appropriation for the payment of extraordinary litigation expenses and to declare an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $650k from general fund for litigation expenses, a standard budget action supporting fiscal management of government spending.95% confidence

Sub-Topics Appropriations State Budget

signed · South Dakota · Senate Mar 3, 2026

SB 72: extend the time for reverting moneys appropriated for the modernization of the state's enterprise resource planning systems.

This bill extends the deadline for unspent funds allocated to modernize South Dakota's state enterprise resource planning (ERP) systems. It amends existing law to delay the date when unused funds must revert to the general fund from June 30, 2029. The change directly affects state agencies managing the ERP modernization project, providing additional time to obligate or spend these funds. The key mechanism is modifying the reversion date in the 2023 appropriations law without altering the funding amount or project scope.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends deadline for ERP funds to prevent premature reversion to general fund, promoting efficient fiscal management of allocated appropriations without altering funding levels.95% confidence

Sub-Topics State Budget

signed · South Dakota · House Feb 25, 2026

HB 1118: make an appropriation for the design and construction of an addition to the existing swine wean-to-finish barn at South Dakota State University and to declare an emergency.

HB 1118 appropriates $1,720,000 to fund the design and construction of a new wean-to-finish barn addition at South Dakota State University's swine research facility. The bill directly affects SDSU's agricultural programs and swine research operations by enabling facility upgrades for raising pigs from weaning to market weight. Key provisions include allowing cost adjustments for inflation (up to 125% of the initial amount), accepting external funds (like federal grants or donations), and declaring an emergency to expedite funding. The bill does not alter existing laws but provides specific funding for this infrastructure project.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates $1.72M for SDSU facility construction, directly funding a public university project under budgetary allocation.95% confidence

Sub-Topics Appropriations

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

Sub-Topics Property Tax Tax Incentives Veteran Benefits Veteran Education Veteran Housing