South Dakota 2026 Regular Session

South Dakota Senate Bill SB230

Introduced
2/4/26  

Caption

Make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.

Companion Bills

No companion bills found.

Previously Filed As

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 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 SB141

Distinguish between new construction and improvements to existing structures for purposes of calculating increases in revenue payable from property taxes.

SD SB207

Freeze property tax revenues and assessments for two years.

SD SB191

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

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 SB55

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

SD HB1173

Eliminate the cap on assessment amounts for road improvements.

SD SB50

Prohibit the use of drones for purposes of assessing real property for taxation, and to provide a penalty therefor.

SD SB101

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

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