South Dakota 2026 Regular Session

South Dakota House Bill HB1307

Introduced
2/4/26  

Caption

Limit the annual increase in assessed value of each owner-occupied single-family dwelling.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1119

Limit annual valuation increases on owner-occupied single-family dwellings and nonagricultural property.

SD SB191

Limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts.

SD SB85

Provide property tax relief to certain senior owners of owner-occupied single-family dwellings.

SD SB121

Reduce maximum values for certain property taxes levied on owner-occupied single-family dwellings, and to increase the rates for certain gross receipts taxes and use taxes.

SD HB1019

Eliminate certain property taxes levied on owner-occupied single-family dwellings, and to increase certain gross receipts tax rates and use tax rates.

SD SB216

Reduce the growth in the assessed value of owner-occupied property, limit increases in certain property tax revenues, revise provisions regarding school district excess tax levies, and revise eligibility requirements for a property tax assessment freeze.

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 HB1138

Reduce a maximum property tax mill levy on owner-occupied single-family dwellings for school district general funds, and to repeal certain sales tax exemptions.

SD HB1241

To reduce the growth in the assessed value of owner-occupied property tax assessments.

SD SB101

Provide a tax credit to limit the taxes due on property over the previous year.

Similar Bills

No similar bills found.