Rep. Aaron Aylward

Maddy summarySB 192 corrects a typo in South Dakota's law governing tax increment financing districts by clarifying that at least 50% of a proposed district's area must qualify as blighted or meet economic development criteria. This change directly affects counties and municipalities seeking to create such districts for redevelopment projects. The bill does not alter the definition of "blighted area" (which includes deteriorated structures, poor layouts, or unsafe conditions) or other requirements like municipal consent. It ensures the legal standard is clear and consistent for local governments pursuing economic revitalization through tax increment financing.

Maddy summarySJR 506 proposes a constitutional amendment to limit South Dakota property taxes to a flat rate based on a property's most recent sale price. For 2028 taxes, the maximum cannot exceed the lower of the 2027 tax amount or the higher of the 2020 tax amount or 1% (for year-round residents) or 2% (for non-residents) of the most recent sale price. For subsequent years, the tax cap resets annually to the higher of the previous year's tax or the applicable percentage of the most recent sale price if ownership changed. This amendment would directly affect all South Dakota property owners, with non-resident owners facing a higher 2% rate versus 1% for residents. If approved by voters, it would replace current property tax calculation methods.

Maddy summaryHB 1224 prohibits South Dakota financial institutions from denying or restricting banking services (like checking accounts, loans, or credit cards) based on a person's religious exercise, free speech, or lawful economic activity. It requires institutions to provide a specific, written explanation within 30 days if they take an adverse action, detailing whether protected activities influenced the decision - replacing vague reasons like "internal policies." The bill bans agreements to discriminate and makes violations a deceptive trade practice under existing state law. It applies to large institutions processing over $100 billion in annual transactions, with exceptions for legitimate business reasons like account defaults or legal compliance.

Maddy summaryThis bill (HB 1324) does not actually abolish the State Board of Elections, as its title claims. Instead, it amends South Dakota law regarding petition requirements for constitutional amendments and initiated measures. The bill specifies detailed formatting rules for petition documents (e.g., 14-point font for text, designated election dates) and requires petition sponsors to submit materials to the Secretary of State, not the State Board of Elections. It also mandates circulator handouts containing specific information about petition sponsors and circulator status. The bill directly affects individuals and groups seeking to place constitutional amendments or initiated measures on the ballot.

Maddy summaryThis 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.

Maddy summarySB 207 requires voter approval for creating tax increment financing (TIF) districts in South Dakota when estimated project costs exceed $15 million. It applies to cities, towns, or counties seeking to establish such districts. The bill mandates a special election (or inclusion in the next regular election if timing aligns) for voter approval of these high-cost TIF districts. This change modifies existing law to add a referendum requirement for districts above the $15 million threshold, while smaller TIF districts remain subject to governing body resolution without voter input.

Maddy summarySouth Dakota's Senate Joint Resolution 503 applies to the U.S. Congress to call a convention of states for proposing constitutional amendments. The resolution specifically requests amendments to impose fiscal restraints on federal spending, further limit federal power and jurisdiction, and establish term limits for members of Congress and other federal officials. It includes conditions requiring the convention to be limited to these topics only and ensuring Congress performs only a ministerial role in convening it. This procedural resolution does not create new law but initiates a state-level step toward potential constitutional change under Article V of the U.S. Constitution.

Maddy summarySB 144 provides property tax relief to South Dakota seniors meeting specific criteria: individuals aged 65+ who have owned an owner-occupied single-family home for 10+ years, lived in the state for 25+ years, and have no delinquent property taxes. The bill establishes a property tax assessment freeze, locking the taxable value of qualifying homes at either the 2020 value or the value when the homeowner first qualified, preventing increases due to rising market values. Homeowners must apply through county treasurers with required documentation, and the freeze applies annually as long as the homeowner continues to meet eligibility. This directly affects eligible senior homeowners in South Dakota who own and reside in single-family homes meeting the defined residency and ownership requirements.

Maddy summaryHB 1196 establishes rules for South Dakota's participation in an Article V constitutional convention. It requires delegates to swear an oath pledging not to support "unauthorized amendments" (those outside the convention's stated purpose) and mandates immediate recall by the Secretary of State if they violate this rule. The bill also sets qualifications for delegates, including residency requirements, voter registration, and disqualifications for recent federal employees or lobbyists. It specifies that South Dakota will not participate if the convention does not guarantee equal voting power per state. The law aims to ensure delegates strictly adhere to the convention's defined scope.

Maddy summaryHB 1247 (South Dakota House Bill 1247) lowers the cost threshold requiring municipalities to recalculate the tax increment finance (TIF) base for development projects. Currently, if project costs exceed 35% of the original plan, the TIF base must be redetermined; this bill reduces that threshold to 15%. It directly affects South Dakota municipalities using TIF districts to fund infrastructure or development, requiring them to reassess the TIF base more frequently for smaller cost increases. The change applies to projects where additional costs exceed 15% of the original budget, ensuring the TIF base reflects actual project expenses sooner.