remove the five percent calculation requirement from the county budgetary process.

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

remove the five percent calculation requirement from the county budgetary process.

remove the five percent calculation requirement from the county budgetary process.

What This Bill Does

• remove the five percent calculation requirement from the county budgetary process.
• Official keyword topics: Counties Taxation Official sponsor note: Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4789/Detail">Moore</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4737/Detail">Baxter</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4749/Detail">Emery</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4791/Detail">Muckey</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4796/Detail">Novstrup</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4809/Detail">Reimer</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4810/Detail">Reisch</a> and Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4745/Detail">Deibert</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4763/Detail">Howard</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4769/Detail">Jensen (Kevin)</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4800/Detail">Perry</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4807/Detail">Reed</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4835/Detail">Zikmund</a>

Limits and Unknowns

• This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Official Summary Text

remove the five percent calculation requirement from the county budgetary process.
Official keyword topics:
Counties
Taxation
Official sponsor note: Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4789/Detail">Moore</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4737/Detail">Baxter</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4749/Detail">Emery</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4791/Detail">Muckey</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4796/Detail">Novstrup</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4809/Detail">Reimer</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4810/Detail">Reisch</a> and Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4745/Detail">Deibert</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4763/Detail">Howard</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4769/Detail">Jensen (Kevin)</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4800/Detail">Perry</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4807/Detail">Reed</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4835/Detail">Zikmund</a>

Current Bill Text

26.181.10 101st Legislative Session 1060

2026 South Dakota Legislature
House Bill 1060
ENROLLED

AN ACT

ENTITLED An Act to remove the five percent calculation requirement from the
county budgetary process.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 7-21-19 be AMENDED:
7-21-19. Before October first in each fiscal year and after the annual budget for
the following fiscal year has been approved and adopted, the board of county
commissioners shall, for each particular fund out of which appropriations are payable, levy
a tax that is sufficient to raise the difference between all appropriations contained in the
budget for the next fiscal year, payable out of each particular fund, and all revenue likely
to be received by each particular fund during the next fiscal year from all sources, including
the unobligated fund balance of each particular fund, but not including real property taxes
or any amount authorized by law to be held in reserve.
Nothing in this section authorizes any tax levy that exceeds any limitation upon
tax levies now or hereafter imposed by any law of this state.
Section 2. That § 10-12-8 be AMENDED:
10-12-8. Within ten days after the first Tuesday in September of each year, the
board of county commissioners shall levy the necessary taxes for the current fiscal year
on all taxable property in the county. The taxes are based on an itemized estimate of the
county expenses for the ensuing year and may not exceed the limitation set forth in § 10-
13-35.
Section 3. That § 7-21-18 be REPEALED.
26.181.10 2 1060
HB1060 ENROLLED
An Act to remove the five percent calculation requirement from the county budgetary process.

I certify that the attached Act originated in
the:

House as Bill No. 1060

Chief Clerk of the House

Speaker of the House

Attest:

Chief Clerk of the House

President of the Senate

Attest:

Secretary of the Senate

House Bill No. 1060
File No. ____
Chapter No. ______

Received at this Executive Office
this _____ day of _____________,

2026 at ____________M.

By
for the Governor

The attached Act is hereby
approved this ________ day of
______________, A.D., 2026

Governor

STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State

Filed ____________, 2026
at _________ o'clock __M.

Secretary of State

By
Asst. Secretary of State