South Dakota legislation · 101st Legislature (2026)
South Dakota HB1051: revise property tax levies for school districts and to revise the state aid to general and special education formulas.
Status: Signed into law, March 30, 2026
What the bill says
An Act ENTITLED An Act to revise property tax levies for school districts and to revise the state aid to general and special education formulas.
From the enrolled text, March 12, 2026:
An Act ENTITLED An Act to revise property tax levies for school districts and to revise the state aid to general and special education formulas. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-12-42 be AMENDED: 10-12-42. For taxes payable in 2027, and each year thereafter, the maximum levy for the general fund of a school district is as follows: (1) The maximum mill levy is four dollars and eighty-six and seven-tenths cents per thousand dollars of taxable valuation, subject to the limitations on agricultural property as provided in subdivision (2) and owner-occupied property as provided in subdivision (3); (2) The maximum mill levy on agricultural property for the school district is one dollar and five and one-tenth cents per thousand dollars of taxable valuation.; and (3) The maximum mill levy for an owner-occupied single-family dwelling pursuant to § 10-13-40 for the school district is zero dollars and sixty-six and nine-tenths cents per thousand dollars of taxable valuation. If the district's levies are less than the maximum levies as stated in this section, the levies must maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies. All levies in this section must be imposed on valuations where the median level of assessment represents eighty-five percent …
Sponsors
- House Committee on Appropriations · primary sponsor
Latest actions
- : Signed by the Governor
- : Delivered to the Governor
- : Signed by the President
- : Signed by the Speaker
- : First read in Senate and referral to committee waived pursuant to JR 6D-1
- : Do Pass Amended
- : Do Pass Amended
- : Motion to amend
- : Scheduled for hearing
- : Scheduled for hearing
Votes
- Do Pass Amended (March 12, 2026): 66 yea, 1 nay, passed
- Do Pass Amended (March 12, 2026): 34 yea, 0 nay, passed
- Do Pass Amended (March 11, 2026): 18 yea, 0 nay, passed
Subjects: Property Tax, Education, Executive/Judiciary Request, Taxation, State Aid to Education, Hoghouse-Vehicle Bill
Common questions
- What is HB1051?
- HB1051 is a bill in the South Dakota Legislature (101st Legislature (2026)): revise property tax levies for school districts and to revise the state aid to general and special education formulas.
- What does HB1051 do?
- In its own words: An Act ENTITLED An Act to revise property tax levies for school districts and to revise the state aid to general and special education formulas.
- What is the status of HB1051?
- Signed into law as of March 30, 2026. Latest action: Signed by the Governor (March 30, 2026).
- Who sponsored HB1051?
- House Committee on Appropriations.
- Where is the official record for HB1051?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26836
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.