South Dakota legislation · 101st Legislature (2026)
South Dakota HB1253: adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property.
Status: In committee, March 9, 2026
What the bill says
An Act to adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property.
From the engrossed text, March 5, 2026:
An Act to adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-6-101 be AMENDED: 10-6-101. Terms used in this chapter mean: (1) [ADDED: "Assessment year," the year in which real property is assessed, which immediately precedes the year in which property taxes are due and payable;] [ADDED: (2) ] "Department," the Department of Revenue; [DELETED: (2)] [ADDED: (3)] "Director," a county's director of equalization; [ADDED: (4) "Prior assessment year," the assessment year immediately preceding the current assessment year;] [DELETED: (3)] [ADDED: (5)] "Tract," "lot," "piece," or "parcel," any contiguous quantity of land that is possessed by, owned by, or recorded in the name of the same person. Section 2. That § 10-6-119 be AMENDED: 10-6-119. The director shall individually assess each tract of real property at its fair market value [ADDED: , subject to the limitations provided in section 3 of this Act] . In determining the fair market value of property, the director may not adopt a lower or different standard of value because it is to serve as a basis of taxation. The director may not adopt as a criterion of value the price for which a tract of real property would sell at a forced sale, or in …
Sponsors
- Scott Odenbach (R, HD-031) · primary sponsor
- Peterson, Sue (R, 13) · primary sponsor
- Aaron Aylward (R, HD-006)
- Heather Baxter (R, HD-034)
- Jon Hansen (R, HD-025)
- Taffy Howard (R, 34)
- Travis Ismay (R, HD-028)
- Phil Jensen (R, 33)
- Lauren Nelson (R, SD-018)
- Carl Perry (R, 03)
Latest actions
- : Do Pass Amended
- : Do Pass Amended
- : Amend the amendment
- : Motion to amend
- : Scheduled for hearing
- : Scheduled for hearing
- : Referred to Taxation
- : First Reading Senate
- : Do Pass Amended
- : Do Pass Amended
Votes
- Do Pass Amended (March 9, 2026): 9 yea, 24 nay, failed
- Do Pass Amended (March 4, 2026): 5 yea, 2 nay, passed
- Do Pass Amended (February 20, 2026): 38 yea, 29 nay, passed
- Do Pass Amended (February 12, 2026): 7 yea, 5 nay, passed
Subjects: Property Tax, Taxation, Property Assessment or Valuation, Hoghouse-Vehicle Bill
Common questions
- What is HB1253?
- HB1253 is a bill in the South Dakota Legislature (101st Legislature (2026)): adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property.
- What does HB1253 do?
- In its own words: An Act to adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property.
- What is the status of HB1253?
- In committee as of March 9, 2026. Latest action: Do Pass Amended (March 9, 2026).
- Who sponsored HB1253?
- Scott Odenbach (R, HD-031), with 9 co-sponsors.
- Where is the official record for HB1253?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26727
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.