HB1260 • 2026

authorize the establishment of municipal property tax rebate programs.

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: The Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1269/Detail">Local Government</a>
Last action: 2026-03-04
Official status: Signed by the Governor
Effective date: Not listed

Plain English Breakdown

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

authorize the establishment of municipal property tax rebate programs.

What This Bill Does

authorize the establishment of municipal property tax rebate programs.
Official keyword topics: Municipal Government Property Tax Tax Exemptions and Refunds Taxation Official sponsor note: The Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1269/Detail">Local Government</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.

Bill History

2026-03-04 House of Representatives
Signed by the Governor
2026-03-03 House of Representatives
Delivered to the Governor
2026-03-02 Senate
Signed by the President
2026-02-26 House of Representatives
Signed by the Speaker
2026-02-25 Senate
Do Pass
2026-02-24 Senate
Deferred to another day
2026-02-23 Senate Taxation
Certified uncontested, placed on consent
2026-02-23 Senate Taxation
Do Pass
2026-02-23 Senate Taxation
Scheduled for hearing
2026-02-12 Senate
First read in Senate and referred to Senate Taxation
2026-02-11 House of Representatives
Do Pass
2026-02-10 House Taxation
Certified uncontested, placed on consent
2026-02-10 House Taxation
Do Pass
2026-02-10 House Taxation
Scheduled for hearing
2026-02-04 House of Representatives
Referred to House Taxation
2026-02-03 House of Representatives
First Reading House

Official Summary Text

authorize the establishment of municipal property tax rebate programs.
Official keyword topics:
Municipal Government
Property Tax
Tax Exemptions and Refunds
Taxation
Official sponsor note: The Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1269/Detail">Local Government</a>

Current Bill Text

Read the full stored bill text

26.229.14 101st Legislative Session 1260

2026 South Dakota Legislature
House Bill 1260
ENROLLED

AN ACT

ENTITLED An Act to authorize the establishment of municipal property tax rebate
programs.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That a NEW SECTION be added to chapter 10-13:
The governing body of a municipality may, by ordinance, establish a program to
provide a property tax rebate to an owner of an owner -occupied single-family dwelling
situated within the municipality. Only taxes levied by the municipality may be rebated
under the program.
If a municipality establishes a program to provide a property tax rebate pursuant
to this section, the municipality must issue a rebate to any applicant who meets the criteria
provided in the ordinance.
26.229.14 2 1260
HB1260 ENROLLED
An Act to authorize the establishment of municipal property tax rebate programs.

I certify that the attached Act originated in
the:

House as Bill No. 1260

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. 1260
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