South Dakota legislation · 101st Legislature (2026)
South Dakota SB208: require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessme
Status: Failed, March 3, 2026
require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments.
What the bill says
An Act to require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments.
From the engrossed text, February 23, 2026:
An Act to require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-11-45.1 be AMENDED: 10-11-45.1. [DELETED: The ] [ADDED: If an aggrieved owner or taxpayer does not prevail in an action relative to the classification or amount of assessment of property, brought to circuit court pursuant to this chapter, the ] circuit court [DELETED: may] [ADDED: must] award disbursements, including reasonable [DELETED: attorneys'] [ADDED: attorney] fees, [DELETED: in an action brought to circuit court pursuant to this chapter by any appellant relative to the assessment of property, if the appellant does not prevail in its appeal of the property assessment] [ADDED: to the county] . [ADDED: If an aggrieved owner or taxpayer prevails in the reclassification of the property or obtains an assessment resulting in a reduction of the appealed assessment by at least twenty percent, the court must award disbursements and reasonable attorney fees to the owner or taxpayer.] [ADDED: If an aggrieved owner or taxpayer obtains an assessment resulting in a reduction of the appealed assessment by less than twenty percent, the court may award disbursements and reasonable attorney fees to the owner or taxpayer.] Section 2. That § 10-11-78 be AMENDED: …
Sponsors
- Timothy Goodwin (R, HD-030) · primary sponsor
- Amber Hulse (R, SD-030) · primary sponsor
- Mary Fitzgerald (R, HD-031)
- Carl Perry (R, 03)
Latest actions
- : Tabled
- : Do Pass
- : Scheduled for hearing
- : First read in House and referred to Taxation
- : Do Pass Amended
- : Deferred with pending amendment (Rule 5-17)
- : Motion to amend
- : Deferred to another day
- : Do Pass Amended
- : Motion to amend
Votes
- Tabled (March 3, 2026): 12 yea, 0 nay, passed
- Do Pass (March 3, 2026): 4 yea, 8 nay, failed
- Do Pass Amended (February 20, 2026): 34 yea, 0 nay, passed
- Motion to amend (February 19, 2026): 19 yea, 15 nay, passed
- Do Pass Amended (February 12, 2026): 6 yea, 0 nay, passed
Subjects: Property Tax, Taxation, Property Assessment or Valuation, Attorney's Fees
Common questions
- What is SB208?
- SB208 is a bill in the South Dakota Legislature (101st Legislature (2026)): require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessme.
- What does SB208 do?
- In its own words: An Act to require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments.
- What is the status of SB208?
- Failed as of March 3, 2026. Latest action: Tabled (March 3, 2026).
- Who sponsored SB208?
- Timothy Goodwin (R, HD-030), with 3 co-sponsors.
- Where is the official record for SB208?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26916
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.