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SB230 • 2026

make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.

make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.

Taxes
Active

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

Sponsor
Deibert
Last action
2026-02-20
Official status
Tabled
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.

make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.

make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.

What This Bill Does

  • make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.
  • Official keyword topics: Counties Property Tax Taxation Official sponsor note: Senator <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4745/Detail">Deibert</a> (prime)

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. 2026-02-20 Senate Taxation

    Scheduled for hearing

  2. 2026-02-20 Senate Taxation

    Tabled

  3. 2026-02-04 Senate

    First read in Senate and referred to Senate Taxation

Official Summary Text

make an exception for improvement districts from a limit on revenue growth for purposes of property taxation.
Official keyword topics:
Counties
Property Tax
Taxation
Official sponsor note: Senator <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4745/Detail">Deibert</a> (prime)

Current Bill Text

Read the full stored bill text 
26.911.12 101st Legislative Session 230

2026 South Dakota Legislature
Senate Bill 230

Introduced by: Senator Deibert

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to make an exception for improvement districts from a limit on revenue 1
growth for purposes of property taxation. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That § 10-13-35 be AMENDED: 4
10-13-35. This section does not apply to school districts. The total amount of 5
revenue payable from taxes on real property within a taxing district, excluding the levy 6
pursuant to § 10-13-36, may increase no more than the lesser of three percent or the 7
index factor, as defined in § 10-13-38, over the amount of revenue payable from taxes 8
on real property in the preceding year, excluding the amount of taxes levied pursuant to 9
§ 10-13-36. 10
After applying the index factor, a taxing district may increase the revenue payable 11
from taxes on real property above the limitations provided by this section by the 12
percentage increase of value resulting from any improvements or change in use of real 13
property, annexation, minor boundary changes, and any adjustments in taxation of 14
property separately classified and subject to statutory adjustments and reductions under 15
chapters 10-4, 10-6, 10-6A, and 10-6B, except § 10-6-113, only if assessed the same as 16
property of equal value. For taxes payable in 2027, 2028, 2029, 2030, and 2031, an 17
increase in revenue payable to a taxing district , except an improvement district under 18
chapter 7-25A, allowed under this paragraph may not exceed three percent. 19
A taxing district may increase the revenue it receives from taxes on real property 20
above the limit provided by this section for taxes levied to pay the principal, interest, and 21
redemption charges on any bonds which are subject to referendum, scheduled payment 22
increases on bonds, for a levy directed by the order of a court for the purpose of paying a 23
judgment against the taxing district, upon the termination of a tax increment financing 24
district pursuant to § 11-9-46, or upon the application of any discretionary formula to real 25
property pursuant to § 10-6-137. Any taxing district created after the effective date of 26
26.911.12 2 230
Underscores indicate new language.
Overstrikes indicate deleted language.
this section is exempt from the limitation provided by this section for a period of two years 1
immediately following its creation. 2
For purposes of this section, an increase in value resulting from an improvement 3
made to an owner -occupied single -family dwelling does not include additions to, or 4
improvements of, existing structures affixed to land that result in an increase in value of 5
forty percent or less to the owner-occupied single-family dwelling. 6