SD SB183

School districts and other taxing districts must provide public notice at least 21 days before voting to impose an excess tax levy

Notice must be published in the designated legal newspaper, posted on the district's website, and mailed or electronically transmitted to all property owners in the district

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

Governing bodies must provide taxpayers an opportunity to comment on the excess tax levy at the public hearing