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SD HB1074

Bill

Status

Introduced

1/15/2026

Primary Sponsor

Lauren Nelson

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Origin

House of Representatives

2026 Regular Session

AI Summary

  • Counties may withhold from positive tax increments of a municipality-created TIF district an amount equal to the county's cost of administering the district

  • County treasurers must deduct county administrative costs from tax increments before depositing remaining funds into the district's special fund

  • Expands TIF district terminology from "municipality" to "political subdivision" throughout the amended statutes

  • Maintains existing 20-year limit on positive tax increment allocation from the calendar year of district creation

  • Removes outdated language including "previously made" regarding reimbursable expenditures

Legislative Description

Provide for compensation to counties for administering tax increment financing districts created by a municipality.

Counties

Last Action

Withdrawn at the Request of the Prime Sponsor H.J. 148

1/27/2026

Committee Referrals

Taxation1/21/2026

Full Bill Text

No bill text available