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SD SB58
Bill
Status
Introduced
1/13/2026
Primary Sponsor
John Carley
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AI Summary
- Reduces property tax levy limits to zero for counties, municipalities, townships, school districts, and special districts across South Dakota, effectively eliminating local property taxation authority
- Requires the Bureau of Finance and Management to recommend annual appropriations to the Joint Committee on Appropriations for transfers to political subdivisions to cover their necessary expenditures
- Preserves limited taxing authority for principal and interest payments on existing indebtedness for certain districts including road districts, ambulance districts, fire protection districts, and water development districts
- Eliminates school district general fund levies (previously up to $5.21 per $1,000), capital outlay levies (previously up to $3 per $1,000), and special education levies (previously up to $1.46 per $1,000) effective for taxes payable in 2027
- Removes eight categories of county levies previously authorized in addition to the general levy limit, including levies for county buildings, highway/bridge reserves, snow removal, railroad authorities, and fire protection
Legislative Description
Reduce to zero mill levies for property taxation.
Education
Last Action
Taxation Deferred to the 41st legislative day, Passed, YEAS 7, NAYS 0. S.J. 3
1/21/2026
Committee Referrals
Taxation1/13/2026
Full Bill Text
No bill text available