Loading chat...

SD SB22

Bill

Official Source

Status

Passed

2/12/2026

Primary Sponsor

Local Government

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Amends South Dakota statute § 10-11-52 regarding property tax assessment certification procedures
  • Department of Revenue must transmit certification of values to county auditors by the fourth Monday of August
  • Late transmission of the certificate does not invalidate the assessment or tax levied, provided it is sent within a reasonable time
  • Clarifies that the recipient of the certificate is specifically the county auditor

Legislative Description

Clarify when certification of values is transmitted to the county.

Property Tax

Last Action

Signed by the Governor on February 12, 2026 S.J. 256

2/12/2026

Committee Referrals

Local Government1/23/2026
Local Government1/13/2026

Full Bill Text

No bill text available