South Dakota legislation · 101st Legislature (2026)
South Dakota SB196: increase the income limits for a property tax assessment freeze.
Status: In committee, February 24, 2026
What the bill says
An Act to increase the income limits for a property tax assessment freeze.
From the introduced text, January 29, 2026:
An Act to increase the income limits for a property tax assessment freeze. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-6A-2 be AMENDED: 10-6A-2. [DELETED: Any person ] [ADDED: An individual ] making an application under the provisions of this chapter is entitled to a real property tax assessment freeze upon the [DELETED: person's] [ADDED: individual's owner-occupied] single-family dwelling if the person: (1) Has a household income of less than fifty-five thousand dollars if the household is a single-member household [ADDED: ,] or the person has a household income of less than [DELETED: sixty-five] [ADDED: eighty-five] thousand dollars if the household is a multiple-member household; (2) Has been an owner of an owner-occupied single-family dwelling and a resident of South Dakota for at least five years, unless the person has received the assessment freeze in the previous year; (3) Has resided for at least two hundred days of the previous calendar year in the single-family dwelling; and (4) Has established a base year. The surviving spouse of a person who has previously qualified is entitled to the real property tax assessment freeze if the surviving spouse meets the other conditions of this chapter. Beginning on January 1, [DELETED: 2026,] [ADDED: 2027,] the household income listed in subdivision (1) of this section …
Sponsors
- Chris Karr (R, SD-011) · primary sponsor
Latest actions
- : Do Pass
- : Do Pass
- : Scheduled for hearing
- : Scheduled for hearing
- : First read in Senate and referred to Taxation
Votes
- Do Pass (February 23, 2026): 4 yea, 3 nay, passed
- Do Pass (February 23, 2026): 15 yea, 18 nay, failed
Subjects: Property Tax, Taxation, Property Assessment or Valuation
Common questions
- What is SB196?
- SB196 is a bill in the South Dakota Legislature (101st Legislature (2026)): increase the income limits for a property tax assessment freeze.
- What does SB196 do?
- In its own words: An Act to increase the income limits for a property tax assessment freeze.
- What is the status of SB196?
- In committee as of February 24, 2026. Latest action: Do Pass (February 24, 2026).
- Who sponsored SB196?
- Chris Karr (R, SD-011).
- Where is the official record for SB196?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26421
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.