South Dakota legislation · 101st Legislature (2026)
South Dakota SB144: provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
Status: Failed, February 18, 2026
What the bill says
An Act to provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
From the introduced text, January 27, 2026:
An Act to provide property tax relief to certain senior owners of owner-occupied single-family dwellings. Be it enacted by the Legislature of the State of South Dakota: Section 1. That a NEW SECTION be added to a NEW CHAPTER in title 10: [ADDED: Terms used in this chapter mean:] [ADDED: (1) "Domicile" an individual's fixed, established home to which the individual, whenever absent, has the present intent of returning; and] [ADDED: (2) "] [ADDED: R] [ADDED: esident" an individual who has a domicile in this state and makes no claim of residency in any other state or foreign country.] Section 2. That a NEW SECTION be added to a NEW CHAPTER in title 10: [ADDED: An individual completing an application under the provisions of this chapter is entitled to receive a property tax assessment freeze on the individual's owner-occupied single-family dwelling, as defined in § 10-13-39, if the individual:] [ADDED: (1) Is at least sixty-five years of age;] [ADDED: (2) Has owned the owner-occupied single-family dwelling for at least ten consecutive years;] [ADDED: (3) Has been a resident in this state for at least twenty-five years; and] [ADDED: (4) Has no delinquent real property taxes for any real property owned by the individual in this state.] [ADDED: A property tax assessment freeze under this chapter limits the assessed value of …
Sponsors
- Curt Voight (R, SD-033) · primary sponsor
- Aaron Aylward (R, HD-006)
- Heather Baxter (R, HD-034)
- Phil Jensen (R, 33)
- Carl Perry (R, 03)
Latest actions
- : Deferred to the 41st legislative day
- : Scheduled for hearing
- : Scheduled for hearing
- : First read in Senate and referred to Taxation
Votes
- Deferred to the 41st legislative day (February 18, 2026): 5 yea, 1 nay, passed
Subjects: Property Tax, Taxation, Property Assessment or Valuation
Common questions
- What is SB144?
- SB144 is a bill in the South Dakota Legislature (101st Legislature (2026)): provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
- What does SB144 do?
- In its own words: An Act to provide property tax relief to certain senior owners of owner-occupied single-family dwellings.
- What is the status of SB144?
- Failed as of February 18, 2026. Latest action: Deferred to the 41st legislative day (February 18, 2026).
- Who sponsored SB144?
- Curt Voight (R, SD-033), with 4 co-sponsors.
- Where is the official record for SB144?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26931
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.