South Dakota legislation · 101st Legislature (2026)
South Dakota HB1317: eliminate a limit on the accumulation of the unused index factor for property taxation.
Status: In committee, February 20, 2026
What the bill says
An Act to eliminate a limit on the accumulation of the unused index factor for property taxation.
From the introduced text, February 4, 2026:
An Act to eliminate a limit on the accumulation of the unused index factor for property taxation. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-13-35.4 be AMENDED: 10-13-35.4. [DELETED: For taxes payable in the year 2003 and each year thereafter, the ] [ADDED: The ] county auditor shall calculate [DELETED: what] the maximum amount of revenue payable [ADDED: that] the county or municipality may request [ADDED: ,] based on growth and the index factor pursuant to § 10-13-35. The calculation [DELETED: shall] [ADDED: must] also show any [DELETED: accumulative percent of the] [ADDED: unused] index factor [DELETED: not used] [ADDED: accumulated since 2024] by the county or municipality. This calculation [DELETED: shall exclude] [ADDED: excludes] the levy pursuant to § 10-13-36. Section 2. That § 10-13-35.5 be AMENDED: 10-13-35.5. [DELETED: The ] [ADDED: A ] county or municipality may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with § 10-13-35.4 utilizing any [ADDED: accumulated] unused index factor [DELETED: from the prior three years. However, such an amount may not exceed the prior three year index factor total or ten percent, whichever is less] . Underscores indicate new language. [DELETED: Overstrikes] indicate deleted language.
Sponsors
- Travis Ismay (R, HD-028) · primary sponsor
- Julie Auch (R, HD-018)
- Heather Baxter (R, HD-034)
- Josephine Garcia (R, HD-005)
- Jana Hunt (R, HD-028)
- Phil Jensen (R, 33)
- Tony Kayser (R, HD-014)
Latest actions
- : Placed on calendar pursuant to JR 6F-6
- : Report out of committee without recommendation
- : Do Pass
- : Scheduled for hearing
- : Referred to Taxation
- : First Reading House
Votes
- Placed on calendar pursuant to JR 6F-6 (February 20, 2026): 34 yea, 33 nay, passed
- Report out of committee without recommendation (February 19, 2026): 7 yea, 4 nay, passed
- Do Pass (February 19, 2026): 5 yea, 6 nay, failed
Subjects: Property Tax, Taxation
Common questions
- What is HB1317?
- HB1317 is a bill in the South Dakota Legislature (101st Legislature (2026)): eliminate a limit on the accumulation of the unused index factor for property taxation.
- What does HB1317 do?
- In its own words: An Act to eliminate a limit on the accumulation of the unused index factor for property taxation.
- What is the status of HB1317?
- In committee as of February 20, 2026. Latest action: Placed on calendar pursuant to JR 6F-6 (February 20, 2026).
- Who sponsored HB1317?
- Travis Ismay (R, HD-028), with 6 co-sponsors.
- Where is the official record for HB1317?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/27251
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.