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Legislators with BillsLegislators(200)
Referred Bills (343)
Modify provisions for a tax increment financing district.
Authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.
Adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property.
Modify the requirements for public notice of a hearing prior to a vote to impose an excess tax levy, and to modify requirements to refer an excess tax levy of a school district to a vote.
Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.
Clarify the eligibility of multiple garages or structures to be classified as owner-occupied.
Authorize the establishment of municipal property tax rebate programs.
Modify provisions for a tax collection agreement with an Indian tribe.
Establish the homeowner tax reduction fund.
Modify requirements for public notice of a hearing prior to a vote to impose an excess tax levy.
Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, providing for wagering on sporting events via mobile or electronic platform.
Increase the income limits for a property tax assessment freeze.
Deposit certain tax revenues into a homeowner tax reduction fund.
Limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts.
Establish a new fund to provide property tax relief.
Make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.
Impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor.
Establish the homeowner tax reduction fund.
Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, resetting, then limiting property taxes to a flat rate, until adjusted when sold.
Modify the blight requirements for purposes of creating a tax increment financing district.
Remove the authorization to issue grants as part of a tax increment financing district.
Modify requirements to create a tax increment financing district.
Increase the amount of value exempt from property taxes under a tax relief program for disabled veterans and surviving spouses.
Require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.
Provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
Adjust a limit on the percentage increase in revenue payable from property taxes.
Repeal income modifications for the bank franchise tax pertaining to bad debts.
Revise certain references to the Internal Revenue Code.
Require the review of a financing plan to establish a tax increment financing district.
Lower a maximum limit on the tax increment base value.
Repeal an exemption for certain health care facilities.
Exempt certain sales at farmers' markets from sales tax.
Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
Create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.
Modify the tax rate on gold severed in this state.
Reduce to zero mill levies for property taxation.
Exempt from the state sales and use tax gross receipts for certain services to a partnership.
Reduce a limit on the annual increases of property tax revenues payable to certain taxing districts, and to subject school districts to a limit on property taxes collected in a year.
Limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts.
Require a public hearing prior to a vote to impose an excess tax levy.
Increase a tax on aviation gasoline and jet fuel.
Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting to a flat rate the real property taxes.
Freeze property tax revenues and assessments for two years.
Reduce maximum values for certain property taxes levied on owner-occupied single-family dwellings, and to increase the rates for certain gross receipts taxes and use taxes.
Exempt any food grown, raised, or otherwise produced in this state from state sales tax.
Classify nicotine products as tobacco products, to increase tax rates on cigarettes and tobacco products, to create the healthcare workforce development fund, and to make an appropriation therefor.
Revise certain references to the Internal Revenue Code.
Distinguish between new construction and improvements to existing structures for purposes of calculating increases in revenue payable from property taxes.
Repeal obsolete provisions pertaining to noncollecting retailers.
Provide a tax credit to limit the taxes due on property over the previous year.
Provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
Provide a sales and use tax refund for goods and services related to data center operations.
Establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax.
Clarify the wholesale purchase price of tobacco products.
Increase the annual limit of tax credits that an insurance company may claim through the partners in education tax credit program.
Change the eligibility requirements, and the exempt value, of a property tax relief program for disabled veterans and surviving spouses.
Consider certain goods when given as a prize through a redemption store as purchases for resale.
Provide for an E15 fuel tax refund.
Provide for the distribution of tax revenue from certain gross receipts occurring on fairgrounds.
Revise provisions related to tax deeds and to declare an emergency.
Provide property tax relief to certain seniors.
Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property and the amount of tax on real property.
Revise certain references to the Internal Revenue Code.
Modify time limits for collection efforts for debts owed to the state.
To refer to the voters the question of whether this state should lower the state sales and use tax rate on food to zero percent, and to increase certain gross receipts tax rates, excise tax rates, and use tax rates.
Lower the state sales tax rate and the state use tax rate on food to zero percent, and to increase certain gross receipts tax rates, excise tax rates, and use tax rates.
Limit annual valuation increases on owner-occupied single-family dwellings.
Clarify language regarding sales and use tax in certain statutes.
Extend the length of time allowed for a tax agreement with an Indian tribe.
Reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates.
Exclude township-owned self-propelled machinery, equipment, and vehicles from fuel excise tax.
Clarify the application of the state sales tax on certain goods purchased by a retailer and given to a customer without charge as part of a taxable retail sale.
Provide for the distribution of tax revenue from certain sales occurring on fairgrounds.
Provide for the uniform administration of tobacco products taxes.
Clarify that the special amusement excise tax applies to the sale of amusement devices.
Revise the criteria for remote sellers who must remit sales tax.
Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the amount of ad valorem tax on real property, and limiting the increase in the assessed value of real property.
Subject lithium to severance tax.
Remove certain limitations on property tax levy increases.
Transfer a property tax relief program, to change income requirements for certain property tax relief programs, and to index certain income schedules to inflation.
Revise certain references to the Internal Revenue Code.
Authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.
Increase household income thresholds for a paraplegic tax reduction.
Exempt gross receipts of certain coaches from certain gross receipts taxes.
Add an exemption from the calculation of adjusted gross proceeds from gaming.
Include certain costs as project costs for tax increment financing districts.
Include carbon dioxide and carbon dioxide capture companies in certain provisions regarding pipeline taxation.
Provide a partial property tax exemption for the surviving spouses of certain veterans.
Revise the freeze on assessments for dwellings of disabled and senior citizens.
Revise the motor vehicle excise tax on vehicles leased for more than twenty-eight days to include certain off-road vehicles.
Provide for the taxation of marijuana.
Authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.
Provide property assessment freeze and reduction of property assessment for certain seniors, and to revise qualifications for a property tax exemption.
Exempt the sale of certain goods related to information technology from a gross receipts tax.
Provide for the assessment of certain agricultural land as noncropland.
Revise the application process for the reduction of tax on dwellings owned by paraplegics.
Revise certain references to the Internal Revenue Code.
Index a certain level of municipal proceeds regarding the disbursements from the Gaming Commission fund to an inflation index.
Provide a refund for the contractor's excise tax for certain residential housing projects.
Provide for the assessment of certain agricultural land as noncropland.
Reduce the rate of gross receipts tax on certain food.
Revise percentages regarding certain municipal proceeds of gaming revenues.
Repeal the bingo distributor license and bingo manufacturer license and to repeal the bingo tax.
Make an appropriation to fund tax refunds for elderly persons and persons with a disability and to declare an emergency.
Redefine the criteria for classifying land as agricultural for tax purposes.
Revise provisions regarding owner occupied dwelling requirements.
Revise an appropriation regarding the fire insurance premium tax.
Revise and reorganize certain provisions regarding the assessment of property for the purposes of taxation.
Repeal the registration requirements for certain amusement devices.
Revise certain requirements for contesting certificates of assessment.
Revise the definition of the term owner-occupied single-family dwelling for property tax classification purposes.
Classify land used for horse husbandry as agricultural property for tax purposes.
Repeal obsolete provisions and revise statutory cross-references for the energy minerals severance tax, state and municipal sales taxes, contractor's excise tax, alcohol licenses, and gaming tax.
Repeal obsolete property tax provisions and to revise property tax cross-reference and land classification statutes.
Repeal certain obsolete state estate and inheritance tax provisions.
Reduce the rate of sales tax on certain food.
Revise certain references to the Internal Revenue Code.
Clarify provisions regarding the discretionary formula for determining the assessed value of property for tax purposes.
Provide for an increase in the assessment against certain treated land.
Exempt certain real property from the special maintenance fee levy.
Revise certain provisions regarding school district capital outlay funds.
Require property owners to receive notification of property tax reduction programs.
Revise the seller's property condition disclosure statement.
Provide for remote participation in a shareholders' meeting.
Revise provisions regarding real estate appraisers.
Provide authority for real estate brokers to conduct real property evaluations.
Authorize additional abbreviations in naming corporations, limited liability companies, and limited liability partnerships.
Codify legislation enacted in 2019.
Require certain adjustments to the assessed value of agricultural land if factors impact the land's productivity and to require those adjustments to be documented.
Revise certain provisions regarding the use of exemption certificates.
Revise certain provisions regarding the use of the aeronautics fund.
Limit the amount of other revenue that is counted as local effort in the state aid to education formula.
Authorize the secretary of revenue to contract with certain entities for purposes of creating or maintaining a database to determine agricultural income value and to specify the mandatory and permissive data of the database.
Revise certain references to the Internal Revenue Code.
Revise certain provisions regarding manufactured home construction and safety standards.
Update the adoption of certain American Society for Testing and Materials and National Institute of Standards and Technology standards and certain federal regulations.
Revise certain provisions regarding dealer licenses for motor vehicle, snowmobile, and boat sales.
Revise certain provisions regarding the South Dakota Lottery Commission.
Impose a severance tax on the quarrying of certain minerals.
Provide for the assessment of certain agricultural land as noncropland.
Revise provisions regarding the exemption from taxation of certain substances used for agricultural purposes.
Exclude certain wind energy tax revenue from the state aid to education formula.
Increase funding for counties and townships by increasing the excise tax rate on motor fuel.
Authorize a county gross receipts tax.
Provide an option to sparse school districts regarding the amount of taxes collected in the capital outlay fund.
Provide for the assessment of certain agricultural land as noncropland.
Provide for specific classification of affordable housing structures for purposes of taxation.
Exempt certain sales of goods and services by minors from the sales tax.
Revise certain provisions regarding the classification of agricultural land for property tax purposes.
Increase the property tax exemption allowed for certain veterans with a disability and the surviving spouses of certain veterans with a disability.
Revise provisions regarding certain tax rates.
Revise certain real estate licensee advertising restrictions and grant rule-making authority regarding real estate teams.
Correct a definition in the Uniform Unsworn Domestic Declarations Act.
Revise certain provisions regarding campaign finance disclosure reports.
Revise provisions regarding excise taxes on the purchase price of motor vehicles.
Revise provisions regarding fertilizer inspection fees.
Provide for calculations of sales tax revenues from sellers located outside of the state.
Revise and enhance provisions regarding the taxation of park model homes.
Authorize a county gross receipts tax.
Revise the authority of Department of Revenue special agents.
Provide for the assessment of certain agricultural land as noncropland.
Allow a property tax extension for certain federal workers and to declare an emergency.
Revise certain references to the Internal Revenue Code.
Repeal certain provisions regarding payments of the tax imposed on financial institutions and banks.
Provide for the destruction of certain contraband cigarettes.
Repeal the annual license fee for coin operated washers and dryers.
Repeal the annual license fee for coin operated washers and dryers.
Repeal provisions regarding the amusement device tax and amusement device registration.
Revise certain provisions regarding rights for crime victims.
Revise certain provisions regarding the payment of taxes and fees before transferring title of mobile homes or manufactured homes.
Proposing and submitting to the electors at the next election a Constitutional amendment to revise certain provisions relating to the rights of crime victims.
Revise certain provisions regarding tax increment financing districts.
Revise certain provisions concerning property tax collections, delinquent property taxes, tax certificates, and tax deeds.
Revise certain provisions regarding the creation of business improvement districts.
Revise certain provisions regarding the tax exemption of certain school owned property.
Authorize townships to use a tax levy for emergency medical services.
Provide property tax relief through the creation of the property tax relief fund.
Revise the designated use of the additional net revenue from sales taxes collected from certain remote sellers.
Revise certain provisions referring to the statements on auditing standards utilized by the Department of Revenue.
Revise certain references to the Internal Revenue Code.
Revise certain references regarding the contractor's excise tax.
Provide for the taxation of severed mineral interests and to provide for the extinction of de minimis claims through the utilization of tax deeds.
Revise certain provisions related to exemptions from licensure for nonresidential mortgage loans.
Revise the tax on certain telecommunication services and devices.
Revise the tax required when a new motor vehicle dealer licenses a new motor vehicle.
Revise the criteria for determining if property is classified as agricultural land for property tax purposes.
Revise the time to file certain tax returns and remit certain taxes.
Provide certain criteria for meeting the ownership requirements for classifying dwellings as owner-occupied property.
Provide for certain updates and reports concerning research data and methods used to assess agricultural land.
Impose a statewide property tax for purpose of providing funds to increase certain employee wages employed by community support providers and nursing facilities.
Accommodate legislation on tax increment districts.
Impose a tariff on certain pipelines carrying crude oil and to create a crude oil pipeline compensation fund that may be used in the event of a crude oil spill.
Provide certain defenses to adverse possession claims.
Reduce the excise tax imposed on the gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
Revise and repeal provisions regarding coin operated washers and dryers.
Revise certain references to the Internal Revenue Code.
Repeal and revise certain outdated provisions regarding liens.
Revise the distribution of registration fees from noncommercial gross weight vehicles.
Provide a sales and use tax exemption for certain nonprofit corporations created for the purpose of fire protection.
Revise certain provisions concerning tax incentives for certain energy facilities.
Prohibit the use of certain automated sales suppression devices and to provide penalties for their use.
Revise certain provisions concerning the bank franchise tax.
To apply for a Convention of the States under Article V of the Constitution of the United States.
Revise certain provisions regarding the exemption of certain boats from the excise tax on large boats.
Revise certain provisions concerning the regulation of vehicle dealers.
Change the taxation method used in the sale of certain off-road vehicles and require that the sale of these vehicles be by licensed vehicle dealers.
Establish procedures for reporting federal tax changes for purposes of the bank franchise tax.
Revise certain provisions concerning the property tax exemption provided to local industrial development corporations.
Revise certain provisions regarding the exemption of motor vehicles from the motor vehicle excise tax.
Exempt from the excise tax on motor vehicles the transfer of motor vehicles to a nonprofit organization under certain conditions.
Authorize the manufacture of cider in certain amounts.
Exempt certain amateur sports coaches from sales and use tax.
Authorize municipalities to create programs to encourage housing development.
Proposing and submitting to the electors at the next general election a new section to Article XI of the Constitution of the State of South Dakota, relating to the imposition of a corporate income tax and dedication of the revenue therefrom.
Revise certain provisions regarding the application of the county wheel tax.
Repeal certain obsolete mini-storage tax refund provisions.
Revise certain provisions regarding references to the Internal Revenue Code.
Exclude certain municipal taxes from the gross receipts used to determine the tax liability for customers served by electric cooperatives and electric utilities.
Exempt certain amateur sports coaches from sales and use tax.
Create a leased residential property classification.
Revise the rate of interest for late payment of certain taxes.
Revise certain provisions regarding abandoned mobile and manufactured homes.
Impose a gross receipts tax on the rental of certain motorcycles in lieu of the excise tax on motor vehicles.
Provide direction regarding the calculation of adjusted gross proceeds for the purpose of calculating the gaming tax.
Revise certain provisions concerning the assessment and taxation of real property.
Revise the income guidelines for the paraplegic property tax relief program.
Revise the age that a manufactured home or mobile home will be considered real property.
Revise certain provisions regarding references to the Internal Revenue Code.
Revise the sales and use tax exemptions for farm machinery.
Repeal certain outdated and unnecessary provisions related to the Department of Revenue.
Revise certain provisions regarding references for auditing standards used by the Department of Revenue.
Revise certain provisions regarding exemptions from sales and use taxation of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes.
Revise certain provisions that dedicate property tax revenue for the financing of tax incremental districts.
Revise the criteria for classifying property as agricultural land and to provide for additional requirements for small agricultural acreages and timber land to be classified as agricultural land.
Revise the maximum redemption fee for property tax deeds.
Allow certain municipalities to charge a higher occupational tax.
Revise certain provisions concerning the application of railroad tax credits.
Urging Congress to provide federal funding in lieu of property taxes on Indian trust lands.
Repeal the contractor's excise tax on certain new or expanded power production facilities.
Revise certain exceptions to special assessments levied upon real property.
Permit townships to levy a capital improvement property tax for secondary roads, bridges, and culverts.
Exempt certain amateur sports coaches from sales and use tax.
Authorize school districts to use certain tax levies for pension and health insurance purposes.
Repeal certain mineral severance taxes imposed on precious metals and to repeal certain temporary and expired mineral severance taxes.
Proposing and submitting to the electors at the next general election an amendment to Article XII of the Constitution of the State of South Dakota, relating to the creation and administration of a trust fund for the purpose of certain energy mineral taxes.
Provide a credit to homebuilt aircraft for sales and use taxes when paying the aircraft registration tax and to make a reimbursement to the aeronautics fund for the amount of the credit granted.
Exempt certain computer programming services and software
Exempt the production of certain plants and sod from sales and use taxes.
Repeal certain provisions imposing the inheritance tax and the estate tax.
Sunset certain tax refund claims for an economic development incentive program that has been previously terminated and to declare an emergency.
Revise the title of the task force responsible for implementing and overseeing the assessment of agricultural land and to assign the task force certain other oversight responsibilities.
Revise certain provisions regarding references to the Internal Revenue Code.
Revise certain provisions regarding auditing standards used by the Department of Revenue.
Repeal certain provisions regarding the regulation of the trading stamp business.
Authorize townships and counties to impose real estate transfer fees.
Make certain form and style changes regarding the bank franchise tax.
Exempt certain property used for educational purposes from taxation.
Revise certain provisions concerning the content of annual property tax bill.
Authorize township boards to increase the front foot assessment for road maintenance, repairs, and improvements and to revise certain provisions concerning road districts established by townships.
Appropriate money to the Board of Regents for the purpose of funding increased employee health insurance costs, and to declare an emergency.
Permit townships to levy a capital improvement property tax for highways, secondary roads, bridges, and culverts.
Proposing and submitting to the electors at the next general election amendments to Article XI of the Constitution of the State of South Dakota, relating to the vote required to increase taxes.
Exempt certain environmental upgrade values from assessment during construction and to provide a sunset clause for the environmental upgrade exemption.
Clarify the gross receipts subject to taxation by the retail sales and service tax, the gross receipts tax on visitor related businesses, the municipal non-ad valorem tax, and the municipal gross receipts tax.
Repeal certain provisions relating to the Commission on Intergovernmental Cooperation.
Revise the distribution from the wind energy tax fund.
Create a leased residential property classification and to establish the school district general fund levy for the property classification.
Revise the schedule for payment of excise taxes for farm wineries.
Exempt certain rodeo events from sales taxes.
Exempt trucking of used tires and tire casings from sales and use taxes.
Exempt certain amateur sports coaches from sales tax.
Revise certain provisions regarding the electronic filing of motor fuel tax reports and the electronic remittance of motor fuel tax.
Authorize the Department of Revenue to provide lists of licensed boat dealers.
Revise certain provisions regarding references to the Internal Revenue Code.
Revise how municipalities may assess property for improvements.
Revise the term used to refer to the imposition of an additional property tax levy for raising revenue for school districts.
Authorize the Department of Revenue to provide certain lists to other state agencies.
Provide tax refunds for certain energy projects.
Allow shareholders of corporations to represent corporations in property tax appeals at the Office of Hearing Examiners.
Revise how the taxes are applied to rural electric companies.
Revise the property tax levies for the general fund of a school district.
Exempt bedding used for agricultural purposes from sales and use taxes.
Revise the mining permit fees.
Modify the ethanol production incentive payment to include qualified producers of biobutanol.
Repeal the provisions regarding the assessment of real property located in a floodplain.
Allow returns and return information to be disclosed to officers, employees, and legal representatives of the Office of the Attorney General and other state agencies and departments.
Allow certain structures or facilities previously used as an elevator to be classified as agricultural property.
Exempt certain parts and components used in the construction of homebuilt aircraft from sales and use taxes.
Exempt from sales tax certain handling fees paid by religious organizations to approved relief agencies for the distribution of food which is provided for the assistance or relief of the poor, distressed, or underprivileged through food giveaway programs.
Authorize the publication of the names of certain delinquent taxpayers.
Exempt air ambulance services from sales and use taxes.
Allow certain property tax documents to be transmitted electronically.
Revise certain provisions regarding the sales and use tax.
Modify distributions from the wind energy tax fund.
Exempt the production of certain plants and sod from sales and use taxes.
Impose the sales tax on the gross receipts derived from renting mini-storage units, self-storage units, or storage space and the use tax on the use of mini-storage units, self-storage units, or storage space.
Exempt certain funeral services and expenses from sales and use tax.
Revise certain provisions regarding references to the Internal Revenue Code.
Temporarily increase the state sales and use tax and to declare an emergency.
Increase the maximum occupational tax that may be imposed on transient guests for business improvement districts.
Increase the excise tax on boats.
Repeal an outdated provision regarding the assessment of property for school districts.
Revise certain provisions regarding what organizations qualify for an exemption from sales tax as a relief agency or a religious educational institution.
Revise the rate of the insurance company premium and annuity taxes applied to court appearance bonds and to establish an annual fee for certificate of authority for domestic insurers issuing court appearance bonds.
Expand the application of nexus for the purpose of collecting sales and use taxes owed to the state.
Require certain notice requirements for retailers that do not have nexus in South Dakota which are selling tangible personal property, services, or products transferred electronically for use in South Dakota.
Provide that the uniform administration of certain state taxes apply to the telecommunications gross receipts tax and to limit the application of the uniform administration of certain state taxes.
Revise certain provisions concerning the taxation of telecommunications companies.
Repeal certain sales and use tax exemptions.
Revise the provisions concerning the types of taxes that the state may enter into compacts with Indian tribes.
Classify certain farm winery land as agricultural.
Revise the due dates of certain tax returns and remittances.
Revise certain provisions regarding references to the Internal Revenue Code.
Provide for a property tax exemption for certain property leased by the Science and Technology Authority.
Repeal the provision that prohibits the use of federal income tax credits when assessing certain property.
Define the term, sale at retail, for the purpose of determining what constitutes gross receipts of a telecommunications company subject to the telecommunications gross receipts tax.
Revise the conditions pursuant to which the state may enter into tax collection agreements with Indian tribes.
Revise certain provisions concerning the taxes imposed by water development districts and the addition and withdrawal of territory for water development districts.
Revise the definition for environmental upgrades used to provide a property tax exemption for coal-fired power plants.
Revise the total amount of revenue payable to municipalities from taxes on real property.
Revise the property tax levies for the general fund of a school district.
Revise certain provisions regarding the issuance of tax refunds for the construction of agricultural processing or new business facilities.
Require the director of equalization to use certain factors and adjustments to assess agricultural land and to allow the Department of Revenue and Regulation to assess certain agricultural land.
Modify distributions from the wind energy tax fund.
Revise the exemption of direct mail postage and to define direct mail for certain tax purposes.
Update certain provisions regarding the reimbursable expense exemption from the sales and service tax allowed licensed accountants.
Provide relief from liability from a sales and use tax rate change in certain circumstances.
Revise certain provisions relating to delinquent tax accounts.
Revise certain provisions related to the payment in lieu of taxes for certain housing projects exempt from property taxation.
Revise certain provisions concerning the period within which tax deeds may be procured.
Provide property tax benefits to the surviving spouses of certain disabled veterans.
Subject the gross receipts of contractors engaged in realty improvement contracts for certain municipal utilities to the contractor's excise tax instead of the alternative contractor's excise tax and to declare an emergency.
Require property owners of a homestead who are delinquent in paying their property taxes to notify the county treasurer when they meet certain age requirements.
Revise certain provisions regarding the use of an exemption certificate for tax purposes.
Revise certain provisions regarding the reporting period for the collection of the use tax.
Define conference bridging services for sales and use tax purposes.
Temporarily increase the state sales and use tax to fund the state budget shortfall and to declare an emergency.
Revise certain provisions regarding references to the Internal Revenue Code.
Create an additional classification of real property and provide for its assessment and to revise certain provisions concerning the taxation of such property.
Allow certain taxing districts to exceed the maximum property tax levy as the median level of assessment is adjusted.
Equalize certain maximum general fund levies for school districts.
Revise the taxable percentage of property for nonagricultural and owner-occupied property classifications.
Provide for certain sales and use tax refunds regarding certain storage facilities.