South Dakota legislation · 101st Legislature (2026)
South Dakota HB1308: reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use ta
Status: Failed, February 24, 2026
reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.
What the bill says
An Act to reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.
From the introduced text, February 4, 2026:
An Act to reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes. Be it enacted by the Legislature of the State of South Dakota: Section 1. [ADDED: It is the intention of the Legislature that the proceeds of the tax rate increases in sections 3 to 18, inclusive, and section 24 of this Act, are used for the following purposes:] [ADDED: (1) State aid to replace property tax revenues forgone from a mill levy of zero applied to owner-occupied single-family dwellings for school district general funds and school district special education funds; and] [ADDED: (2) Ongoing expenditures for the payroll and rate increases of state employees, school employees, and medicaid providers.] [ADDED: It is the intention of the Legislature that these levies for owner-occupied single-family dwellings do not affect the maximum mill levies for the other classifications of real property, and do not adversely affect the total amount of moneys available to school districts through the school district funding formulas for general funds and special education funds.] Section 2. That § 10-12-42 be AMENDED: 10-12-42. For taxes payable in [DELETED: 2026] [ADDED: 2027] , and each year thereafter, the [ADDED: maximum] levy for the general fund of a school district is as follows: (1) The maximum [DELETED: tax] [ADDED: …
Sponsors
- Tim Czmowski (R, HD-006) · primary sponsor
- Steve Duffy (R, HD-032)
- Timothy Goodwin (R, HD-030)
- David Kull (R, HD-002)
- Trish Ladner (R, HD-030)
- Tim Reisch (R, HD-008)
- Kent Roe (R, HD-004)
- Kevin Van Diepen (R, HD-022)
- Mike Weisgram (R, HD-024)
Latest actions
- : Do Pass
- : Deferred with pending amendment (Rule 5-17)
- : Deferred to another day
- : Fiscal Note Requested
- : Do Pass
- : Scheduled for hearing
- : Scheduled for hearing
- : Referred to Taxation
- : First Reading House
Votes
- Do Pass (February 17, 2026): 10 yea, 2 nay, passed
- Do Pass (February 9, 2026): 24 yea, 42 nay, failed
Subjects: Retail Sales and Service Tax, Property Tax, Taxation, State Aid to Education, Session Laws
Common questions
- What is HB1308?
- HB1308 is a bill in the South Dakota Legislature (101st Legislature (2026)): reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use ta.
- What does HB1308 do?
- In its own words: An Act to reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.
- What is the status of HB1308?
- Failed as of February 24, 2026. Latest action: Do Pass (February 24, 2026).
- Who sponsored HB1308?
- Tim Czmowski (R, HD-006), with 8 co-sponsors.
- Where is the official record for HB1308?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/27114
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.