Taxation

Clarify the eligibility of multiple garages or structures to be classified as owner-occupied.

Modify requirements for public notice of a hearing prior to a vote to impose an excess tax levy.

Modify requirements for public notice of a hearing prior to a vote to impose an excess tax levy.

Modify tax refunds for elderly persons and persons with a disability.

Establish the homeowner tax reduction fund.

Increase the income limits for a property tax assessment freeze.

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

Modify requirements to create a tax increment financing district.

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

Modify the blight requirements for purposes of creating a tax increment financing district.

Establish a new fund to provide property tax relief.

Establish the homeowner tax reduction fund.

Modify provisions for a tax increment financing district.

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

Impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor.

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.

Require that the Department of Revenue provide for an online application for property tax relief programs.

Require that the Department of Revenue provide for an online application for property tax relief programs.

Reduce the sales and use tax rates on food, to increase the rates for certain taxes, use taxes, and excise taxes, and to provide a new fund for school district capital outlay projects.

Reduce the sales and use tax rates on food, to increase the rates for certain taxes, use taxes, and excise taxes, and to provide a new fund for school district capital outlay projects.

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

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

Eliminate a limit on the accumulation of the unused index factor for property taxation.

Eliminate a limit on the accumulation of the unused index factor for property taxation.

Eliminate a limit on the accumulation of the unused index factor for property taxation.

Authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

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

Require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.

Lower the cost threshold at which a tax increment finance base must be redetermined.

Lower the cost threshold at which a tax increment finance base must be redetermined.

Modify requirements to create a tax increment financing district.

Modify requirements to create a tax increment financing district.

Reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.

Reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.

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

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

Update provisions related to tax increment financing districts.

Update provisions related to tax increment financing districts.

Create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor.

Create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor.

Increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.

Increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.

Adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property by considering previous years' assessed values.

Adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property by considering previous years' assessed values.

Exempt any soil amendment used exclusively for agricultural purposes from sales tax.

Exempt any soil amendment used exclusively for agricultural purposes from sales tax.

Increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.

Exempt certain sales at farmers' markets from sales tax.

Repeal an exemption for certain health care facilities.

Modify requirements for public notice of a hearing prior to a vote to impose an excess tax levy.

Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

Require that a property tax bill provide access to a state website providing property tax information.

Require that a property tax bill provide access to a state website providing property tax information.

Authorize the establishment of municipal property tax rebate programs.

Authorize the establishment of municipal property tax rebate programs.

Urging Congress to repeal the estate tax.

Urging Congress to repeal the estate tax.

Deposit certain tax revenues into a homeowner tax reduction fund.

Establish the homeowner tax reduction fund.

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.

Terminate certain school district excess tax levies.

Terminate certain school district excess tax levies.

Require the approval of the county for the creation of a tax increment financing district by a municipality.

Require the approval of the county for the creation of a tax increment financing district by a municipality.

Modify provisions for a tax collection agreement with an Indian tribe.

Modify provisions for a tax collection agreement with an Indian tribe.

Clarify the eligibility of multiple garages or structures to be classified as owner-occupied.

Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

Repeal income modifications for the bank franchise tax pertaining to bad debts.

Revise certain references to the Internal Revenue Code.

Adjust a limit on the percentage increase in revenue payable from property taxes.

Create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.

Eliminate a limit on the accumulation of the unused index factor for property taxation.

Eliminate a limit on the accumulation of the unused index factor for property taxation.

Eliminate a limit on the accumulation of the unused index factor for property taxation.

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

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

Modify the tax rate on gold severed in this state.

Reduce to zero mill levies for property taxation.

Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

Repeal income modifications for the bank franchise tax pertaining to bad debts.

Revise certain references to the Internal Revenue Code.