South Dakota legislation · 101st Legislature (2026)
South Dakota HB1218: create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor.
Status: Failed, February 12, 2026
What the bill says
An Act to create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor.
From the introduced text, January 29, 2026:
An Act to create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor. Be it enacted by the Legislature of the State of South Dakota: Section 1. That a NEW SECTION be added to chapter 10-6: [ADDED: For purposes of this title, "nonagricultural property" means property classified under subdivisions 10-6-110(2) and (3).] Section 2. That § 10-6-110 be AMENDED: 10-6-110. For the purposes of taxation, all property is [DELETED: hereby] classified into the following (2) [DELETED: Nonagricultural ] [ADDED: Commercial-investor nonagricultural ] property; [DELETED: and] (3) [ADDED: Commercial-operator nonagricultural property; and] [ADDED: (4)] Owner-occupied single-family dwellings. Agricultural property includes any land classified as agricultural land pursuant to § 10-6-112 and any improvements on the agricultural land used exclusively for agricultural purposes. [DELETED: However, agricultural] [ADDED: Agricultural] property does not include [DELETED: any normally] [ADDED: an] occupied dwelling [DELETED: or] [ADDED: ,] automobile garage [ADDED: ,] or portion of a building used for that purpose by the occupant of [DELETED: such] [ADDED: the] dwelling. Owner-occupied single-family dwellings include all property classified pursuant to § 10-13-39. Nonagricultural property includes all [DELETED: other] property not [DELETED: otherwise] classified [ADDED: as agricultural property or owner-occupied single-family dwellings, and further classified under section 4 of this Act] . The director, in listing and assessing all property to which …
Sponsors
- John Hughes (R, HD-013) · primary sponsor
- Bobbi Andera (R, HD-010)
- Al Novstrup (R, HD-003)
- Kathy Rice (R, HD-029)
Latest actions
- : Deferred to the 41st legislative day
- : Scheduled for hearing
- : First read in House and referred to Taxation
Votes
- Deferred to the 41st legislative day (February 12, 2026): 7 yea, 5 nay, passed
Subjects: Administrative Procedure, Property Tax, Taxation, Penalty, Tax Exemptions and Refunds, Delayed Effective Date
Common questions
- What is HB1218?
- HB1218 is a bill in the South Dakota Legislature (101st Legislature (2026)): create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor.
- What does HB1218 do?
- In its own words: An Act to create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor.
- What is the status of HB1218?
- Failed as of February 12, 2026. Latest action: Deferred to the 41st legislative day (February 12, 2026).
- Who sponsored HB1218?
- John Hughes (R, HD-013), with 3 co-sponsors.
- Where is the official record for HB1218?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26842
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.