SD SB85

School district excess tax levies (opt-outs) for general fund and capital outlay purposes must now be referred to a voter election, changing from a permissive "may" to a mandatory "must" requirement

Governing bodies must still approve excess tax levies with a two-thirds vote by July 15th of the year prior to taxes being payable, with elections held on or before October 1st

Ballots must clearly state the number of years the excess tax levy will be applied and the total maximum dollar amount of taxes payable over the full term

Public notice requirements include newspaper publication within 10 days of the decision, with announcements headed "ATTENTION TAXPAYERS: NOTICE OF PROPERTY TAX INCREASE" in at least 18-point type

Publication size requirements (three columns wide, four inches long) are waived if the opt-out is under $15,000 or if the resolution is mailed to every property taxpayer within 20 days