South Dakota legislation · 101st Legislature (2026)
South Dakota HB1307: limit the annual increase in assessed value of each owner-occupied single-family dwelling.
Status: Failed, February 19, 2026
What the bill says
An Act to limit the annual increase in assessed value of each owner-occupied single-family dwelling.
From the introduced text, February 4, 2026:
An Act to limit the annual increase in assessed value of each owner-occupied single-family dwelling. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-6-158 be AMENDED: 10-6-158. [DELETED: For taxes payable in 2027, 2028, 2029, 2030, and 2031, the total ] [ADDED: The ] assessed value of [DELETED: all property in a county with] an owner-occupied single-family dwelling [DELETED: classification] , as defined in § 10-13-39, may not increase more than three percent over the [DELETED: total] assessed value of [DELETED: all property in the county with an] [ADDED: the] owner-occupied single-family dwelling [DELETED: classification] in the prior year, except as otherwise provided in this section. [DELETED: A county may further increase the total ] [ADDED: The ] assessed value of [DELETED: all property with] an owner-occupied single-family dwelling [DELETED: classification] [ADDED: may be further increased] by an amount equal to the assessed value [DELETED: of all new improvements] [ADDED: of a new improvement] made to [ADDED: the] owner-occupied single-family [DELETED: dwellings or property reclassified to the owner-occupied single-family dwelling classification in the county in the prior] [ADDED: dwelling in that] year. Notwithstanding the provisions of this section, a county must adjust the total assessed value of all property with an owner-occupied single-family dwelling classification pursuant to § 10-6-121. Section 2. [ADDED: …
Sponsors
- Trish Ladner (R, HD-030) · primary sponsor
Latest actions
- : Tabled
- : Scheduled for hearing
- : Referred to Taxation
- : First Reading House
Votes
- Tabled (February 19, 2026): 12 yea, 0 nay, passed
Subjects: Property Tax, Taxation, Property Assessment or Valuation, Delayed Effective Date
Common questions
- What is HB1307?
- HB1307 is a bill in the South Dakota Legislature (101st Legislature (2026)): limit the annual increase in assessed value of each owner-occupied single-family dwelling.
- What does HB1307 do?
- In its own words: An Act to limit the annual increase in assessed value of each owner-occupied single-family dwelling.
- What is the status of HB1307?
- Failed as of February 19, 2026. Latest action: Tabled (February 19, 2026).
- Who sponsored HB1307?
- Trish Ladner (R, HD-030).
- Where is the official record for HB1307?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/27292
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.