South Dakota 2026 Regular Session

South Dakota Senate Bill SB191

Introduced
1/29/26  

Caption

Remove the authorization to issue grants as part of a tax increment financing district.

Impact

The impact of SB191 on state law includes a reduction in the financial tools available to local governments aimed at fostering development. By removing the ability to issue grants for TIF projects, the bill could hinder local governments' efforts to attract investment, particularly in regions requiring economic revitalization or significant infrastructure improvements. The financial burden may now fall more heavily on municipalities, potentially leading to decreased development activity in areas that do not have robust financial capabilities to undertake large projects without grant support.

Summary

Senate Bill 191 seeks to amend existing legislation by removing the authorization for the issuance of grants as part of tax increment financing districts. This legislation significantly changes how tax increment financing (TIF) is implemented, as grants have traditionally been used to fund various aspects of development and public works projects within designated districts. The proposed change eliminates a financial incentive that local governments have relied on to spur economic development in their areas.

Contention

Notable points of contention surrounding SB191 include concerns raised by local government representatives and economic development advocates, who argue that eliminating grant authorizations may lead to a lack of support for key projects that address community needs. Proponents of the bill may argue that the removal of grants aligns with fiscal responsibility, suggesting that relying on state revenue over local financing is more sustainable in the long term. However, opponents view this as a step backward, proposing that it undermines local agencies' discretion to fund critical public initiatives that directly benefit their communities.

Companion Bills

No companion bills found.

Previously Filed As

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 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 HB1072

Modernize provisions relating to water development districts.

SD SB55

Revise property tax levies for school districts and to revise the state aid to general and special education formulas.

SD SB208

Amend provisions pertaining to a school district's proposed opt out, capital outlay certificate, or other agreement.

SD SB175

Create provisions governing litigation financing.

SD HB1203

Authorize the operation of pari-mutuel historical horse racing machines, and to authorize a new tax.

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 HB1130

Provide permissible dates for municipal and school district elections.

SD HB1158

Prohibit the use of public funds for campaigning or other partisan activity, and to provide a penalty therefor.

Similar Bills

HI HB1457

Relating To Tax Increment Financing.

HI HB1457

Relating To Tax Increment Financing.

AL SB370

Tax increment districts, Major 21st Century Manufacturing Zone allowed to be located within a tax increment district without regard to size of district and further provides for use of ad valorem tax revenues collected within a district

AL HB626

Tax increment districts, Major 21st Century Manufacturing Zone allowed to be located within a tax increment district without regard to size of district and further provides for use of ad valorem tax revenues collected within a district

NM SB293

Housing Study For Some Development Projects

MN SF3608

Requirements modification for return of excess tax increments

MN HF3994

Requirements for return of excess tax increments modified.

HI SB3218

Relating To Bonds.