South Dakota 2026 Regular Session

South Dakota Senate Bill SJR506

Introduced
1/29/26  
Refer
1/29/26  

Caption

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, resetting, then limiting property taxes to a flat rate, until adjusted when sold.

Impact

The adoption of SJR506 is poised to bring significant changes to how property taxes are calculated in South Dakota. By instituting a flat tax rate until a property is sold, the amendment aims to provide a more equitable taxation framework. This could lower tax burdens for current property owners and potentially simplify the taxation process. Additionally, this change may influence property market dynamics, as buyers could have clearer expectations on future tax liabilities based on the sales price.

Summary

SJR506 is a proposed joint resolution that seeks to amend the Constitution of the State of South Dakota regarding property taxation. The main aim of this bill is to reset and subsequently limit property taxes to a flat rate until the property's ownership changes, at which point the taxes may be adjusted. This proposal will be submitted for voter approval during the next general election. The amendment specifically alters Article XI of the South Dakota Constitution, which governs taxation laws within the state.

Contention

There are various points of contention surrounding SJR506. Proponents argue that the amendment will enhance fairness and stability in the property tax system, as it could prevent drastic tax increases that are common with soaring property values. However, opponents may express concerns that such limitations could restrict local governments' revenue-generating capabilities, thereby affecting public services and infrastructure funding. Discussions around this bill could also touch on broader implications for fiscal policies in the state and how property taxes play a role in overall economic health.

Companion Bills

No companion bills found.

Previously Filed As

SD SJR506

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting to a flat rate the real property taxes.

SD HJR5005

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property and limiting real property taxes.

SD SJR505

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, establishing the trust for unclaimed property fund.

SD SJR507

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, providing for wagering on sporting events via mobile or electronic platform.

SD SJR503

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, clarifying that an individual must be a citizen of the United States to be eligible to vote.

SD SJR504

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, requiring a number of signatures on a petition to initiate a constitutional amendment be obtained from each county.

SD HJR5003

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, requiring that a constitutional amendment receive an affirmative vote of sixty percent of the votes cast before the measure is enacted.

SD HJR5004

Proposing and submitting to the voters at the next general election amendments to the Constitution to the State of South Dakota, increasing the number of required signatures on a petition to initiate an amendment or measure.

SD HJR5001

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, conditioning the requirement of expanded Medicaid on the level of federal medical assistance.

SD HJR5006

Proposing and submitting to the voters at the next general election amendments to the Constitution of the State of South Dakota, requiring an intervening general election before consideration of an initiated constitutional amendment or initiated measure having the same subject as a previously rejected initiated amendment or measure.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.