Taxation

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

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

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

Authorize the establishment of municipal property tax rebate programs.

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.

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.

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.

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.

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.

Deposit certain tax revenues into a homeowner tax reduction fund.

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.

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

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.

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.