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SB207 • 2026

require a vote to approve the creation of certain tax increment financing districts.

require a vote to approve the creation of certain tax increment financing districts.

Elections Housing Land Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Voita
Last action
2026-02-18
Official status
Withdrawn at the Request of the Prime Sponsor
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.

require a vote to approve the creation of certain tax increment financing districts.

require a vote to approve the creation of certain tax increment financing districts.

What This Bill Does

  • require a vote to approve the creation of certain tax increment financing districts.
  • Official keyword topics: Ballot Measures Elections Planning, Zoning and Housing Programs Tax Increment Financing Districts Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4829/Detail">Voita</a> (prime) and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4763/Detail">Howard</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4734/Detail">Aylward</a> and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4766/Detail">Hunt</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

  1. 2026-02-18 Senate

    Withdrawn at the Request of the Prime Sponsor

  2. 2026-02-11 Senate Local Government

    Scheduled for hearing

  3. 2026-02-02 Senate

    First read in Senate and referred to Senate Local Government

Official Summary Text

require a vote to approve the creation of certain tax increment financing districts.
Official keyword topics:
Ballot Measures
Elections
Planning, Zoning and Housing Programs
Tax Increment Financing Districts
Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4829/Detail">Voita</a> (prime) and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4763/Detail">Howard</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4734/Detail">Aylward</a> and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4766/Detail">Hunt</a>

Current Bill Text

Read the full stored bill text 
26.792.14 101st Legislative Session 207

2026 South Dakota Legislature
Senate Bill 207

Introduced by: Senator Voita

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to require a vote to approve the creation of certain tax increment financing 1
districts. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That § 11-9-5 be AMENDED: 4
11-9-5. To establish create a district, the governing body must adopt a resolution 5
that: 6
(1) Describes the boundaries of a the district with sufficient definiteness to identify 7
with ordinary and reasonable certainty the territory included. The boundaries may 8
not split a whole unit of property that is being used for a single purpose; 9
(2) Creates the district on Specifies a given date for the creation of a district; 10
(3) Includes a finding that the assessed value of the taxable property in the district 11
plus the tax increment base of all other existing districts does not exceed ten 12
percent of the total assessed value of all taxable property in the political 13
subdivision; and 14
(4) Assigns a name to the district for identification purposes. The first district created 15
in each political subdivision must be known as "Tax Increment Financing District 16
Number One, City (or Town, or County) of __________." Each subsequently 17
created district must be assigned the next consecutive number. 18
A resolution adopted under this section is subject to a referendum under the 19
provisions of section 2 of this Act 20
Section 2. That a NEW SECTION be added to chapter 11-9: 21
If the estimated project costs of a proposed district are greater than fifteen million 22
dollars, the governing body creating the district must call a special election to determine 23
the question of the establishment of the district. Except as provided below, the election 24
26.792.14 2 207
Underscores indicate new language.
Overstrikes indicate deleted language.
must be held on a Tuesday between forty-five and sixty days from the date on which the 1
governing body adopted the resolution establishing the district. 2
If the resolution is adopted by the governing body within the ninety -day period 3
prior to the political subdivision's regular election or a primary or general election and with 4
sufficient time to comply with the subdivision's requirements for publishing notice of the 5
election, the question must be submitted to the voters at that election. 6
A special election under this section must be held upon the same notice and 7
conducted in the same manner as a regular election of the political subdivision. 8