South Dakota legislation · 100th Legislature (2025)
South Dakota SB85: provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
Status: Failed, February 19, 2025
What the bill says
An Act to provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
From the introduced text:
An Act to provide property tax relief to certain senior owners of owner-occupied single-family dwellings. Be it enacted by the Legislature of the State of South Dakota: Section 1. That a NEW SECTION be added to a NEW CHAPTER in title 10: [ADDED: An individual completing an application under the provisions of this chapter is entitled to receive a property tax assessment freeze on the individual's owner-occupied single-family dwelling, as defined in § 10-13-39, if the individual:] [ADDED: (1) Is at least sixty-five years of age;] [ADDED: (2) Has owned the owner-occupied single-family dwelling in this state for at least ten consecutive years;] [ADDED: (3) Has been a resident in this state for at least twenty-five years; and] [ADDED: (4) Has no delinquent real property taxes for any real property owned by the individual in this state.] [ADDED: A property tax assessment freeze under this chapter limits the assessed value of a property in an assessment year to a value no greater than the assessed value of the property in either the assessment year the individual first qualified for the property tax freeze pursuant to section 4 of this Act or the 2020 assessment year, whichever occurs later.] [ADDED: For purposes of this section, "domicile" means an individual's fixed, established home to which the individual, whenever absent, has the present …
Sponsors
- Curt Voight (R, SD-033) · primary sponsor
- Bobbi Andera (R, HD-010)
- John Carley (R, SD-029)
- Joy Hohn (R, SD-009)
- Taffy Howard (R, 34)
- Phil Jensen (R, 33)
- Dylan Jordan (R, HD-004)
- Steve Kolbeck (R, SD-002)
- Sam Marty (R, 28)
- Jim Mehlhaff (R, SD-024)
- Tina Mulally (R, HD-035)
- Carl Perry (R, 03)
Latest actions
- : Tabled
- : Scheduled for hearing
- : Scheduled for hearing
- : Referred to Taxation
- : First Reading Senate
Votes
- Tabled (February 19, 2025): 7 yea, 0 nay, passed
Subjects: Property Tax, Taxation, Promulgation of Rules, Tax Relief
Common questions
- What is SB85?
- SB85 is a bill in the South Dakota Legislature (100th Legislature (2025)): provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
- What does SB85 do?
- In its own words: An Act to provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
- What is the status of SB85?
- Failed as of February 19, 2025. Latest action: Tabled (February 19, 2025).
- Who sponsored SB85?
- Curt Voight (R, SD-033), with 11 co-sponsors.
- Where is the official record for SB85?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/25870
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.