SD HB1241

School districts must publish notice at least 21 days before voting on an excess tax levy, in the legal newspaper and on the district's website, with the county director of equalization mailing notice to all property owners (costs reimbursed by the district)

Required notice contents include: the maximum excess amount under consideration, the amount allowed without an excess levy, hearing date/time/location, estimated property tax increase per $100,000 of taxable value, and intended use of the funds

Registered voters may refer a school district's excess tax levy resolution to a vote by petition signed by 5% of registered voters or 2,000 voters (whichever is less) within 20 days of adoption

Excess tax levy resolutions must now specify both the number of years the levy will apply and the total maximum dollar amount payable over the full term

The same 21-day notice and public hearing requirements extend to non-school taxing districts (counties and other local governments) imposing excess tax levies under § 10-13-36