South Dakota legislation · 101st Legislature (2026)
South Dakota SB97: adjust a limit on the percentage increase in revenue payable from property taxes.
Status: Failed, February 17, 2026
What the bill says
An Act to adjust a limit on the percentage increase in revenue payable from property taxes.
From the introduced text, January 18, 2026:
An Act to adjust a limit on the percentage increase in revenue payable from property taxes. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-13-35 be AMENDED: 10-13-35. This section does not apply to school districts. The total amount of revenue payable from taxes on real property within a taxing district, excluding the levy pursuant to § 10-13-36, may increase no more than the lesser of three percent or the index factor, as defined in § 10-13-38, over the amount of revenue payable from taxes on real property in the preceding year, excluding the amount of taxes levied pursuant to § 10-13-36. After applying the index factor, a taxing district may increase the revenue payable from taxes on real property above the limitations provided by this section by the percentage increase of value resulting from any improvements or change in use of real property, annexation, minor boundary changes, and any adjustments in taxation of property separately classified and subject to statutory adjustments and reductions under chapters 10-4, 10-6, 10-6A, and 10-6B, except § 10-6-113, only if assessed the same as property of equal value. For taxes payable in 2027, 2028, 2029, 2030, and 2031, an increase in revenue payable to a taxing district allowed under this paragraph may not exceed [DELETED: three] …
Sponsors
- Randy Deibert (R, SD-031) · primary sponsor
- David Kull (R, HD-002) · primary sponsor
- Timothy Goodwin (R, HD-030)
- Ernie Otten (R, SD-006)
- Kathy Rice (R, HD-029)
- Kent Roe (R, HD-004)
- Brandon Wipf (R, SD-022)
Latest actions
- : Do Pass Amended
- : Motion to amend
- : Deferred to another day
- : Deferred to another day
- : Deferred to another day
- : Deferred to another day
- : Deferred to another day
- : Deferred to another day
- : Do Pass
- : Scheduled for hearing
Votes
- Motion to amend (February 17, 2026): 18 yea, 16 nay, passed
- Do Pass Amended (February 17, 2026): 18 yea, 16 nay, passed
- Do Pass (January 28, 2026): 6 yea, 1 nay, passed
Subjects: Property Tax, Education, Taxation
Common questions
- What is SB97?
- SB97 is a bill in the South Dakota Legislature (101st Legislature (2026)): adjust a limit on the percentage increase in revenue payable from property taxes.
- What does SB97 do?
- In its own words: An Act to adjust a limit on the percentage increase in revenue payable from property taxes.
- What is the status of SB97?
- Failed as of February 17, 2026. Latest action: Do Pass Amended (February 17, 2026).
- Who sponsored SB97?
- Randy Deibert (R, SD-031), with 6 co-sponsors.
- Where is the official record for SB97?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26595
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.