South Dakota 2026 Regular Session

South Dakota House Bill HB1089

Introduced
1/20/26  
Refer
1/21/26  
Report Pass
2/18/26  
Engrossed
2/19/26  
Refer
2/20/26  
Enrolled
3/4/26  

Caption

Modify the distributions of revenues collected from severance taxation on new permits.

Impact

The impact of HB 1089 is notable, particularly concerning the financial autonomy of local governments since they would receive a reduced share of the severance taxes. Previously, there might have been more direct financial ties to local entities, which could support local projects and public services. The change signifies a more centralized approach whereby the state treasury becomes the primary beneficiary of these tax revenues, thereby altering the funding landscape for counties reliant on these revenues from local mineral extraction activities.

Summary

House Bill 1089 aims to modify the distribution of revenues collected from severance taxation on new permits for precious metals. The bill outlines specific allocations of tax revenues, proposing that a significant portion (80%) should be deposited into the state treasury, while 20% is to be remitted to the respective county where the precious metals are severed. This introduces a significant change for operations that began after July 1, 2026, indicating a clear shift in the financial framework governing severance taxes.

Sentiment

The sentiment regarding HB 1089 is mixed. Supporters believe that the allocation of tax revenues to the state treasury enhances public funding capabilities at a broader level, potentially benefiting public goods and services more equitably across the state. However, critics argue that this bill undermines local government revenue, potentially hampering their ability to address specific local needs, such as infrastructure and community services, which could lead to discontent among constituents reliant on these funds.

Contention

Notable points of contention include the balance between state governance and local autonomy. Many local government officials express concerns that the bill may lead to diminished local control over financial resources critical to their jurisdictions. This issue of control versus state authority in revenue distribution represents a significant debate within the legislative discussions surrounding HB 1089, highlighting the ongoing tension in state and local relationships regarding tax structures.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1081

Revise the disposition of revenues from the precious metals severance tax.

SD SB54

Revise the distribution of revenue from the cigarette tax.

SD HB1093

Modify the permissible dates for a school district bond election.

SD HB1235

Reduce a limit on the annual increases of property tax revenues payable to certain taxing districts, and to subject school districts to a limit on property taxes collected in a year.

SD SB16

Set aside certain contractor's excise tax collections relating to the Ellsworth Air Force Base, to create a fund for the collections, and to provide an appropriation therefor.

SD HB1018

Require the Department of Revenue provide an annual report to tribal governments regarding certain tax collections.

SD HB1229

Provide an exemption from certain property taxation for owner-occupied single-family dwellings, and to limit the taxes due on property over the previous year.

SD HB1024

Amend certain fees collected by the secretary of state.

SD HJR5007

Proposing and submitting to the voters at the next general election a law transfer the state accounting system from the Bureau of Finance and Management to the state auditor and amend provisions pertaining to the Bureau of Finance and Management.

SD HB1159

Revise percentages regarding certain municipal proceeds of gaming revenues.

Similar Bills

No similar bills found.