Bills affecting Homeowner in South Dakota — 2026 session

Establish the homeowner tax reduction fund.

Provide a tax credit for owner-occupied property, to make an appropriation therefor, and to transfer moneys to the general fund.

Modify requirements to create a tax increment financing district.

Deposit certain tax revenues into a homeowner tax reduction fund.

Limit nuisances caused by data centers.

Limit the types of residential improvements for which counties, municipalities, and townships may require a permit.

Protect residents from increased utility costs and utility shortages caused by data centers and clarify authority to regulate data centers.

Restrict contracts and declarations that prohibit the use of commercial or residential property for any healthcare service in medically underserved areas or communities, or in areas with a medically underserved population under federal law.

Provide a property tax credit for the payment of nonpublic school tuition.

Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

Establish a manufactured housing downpayment assistance program.

Require that the Department of Revenue provide for an online application for property tax relief programs.

Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.

Clarify the procedure for petitioning a board of county commissioners for a change to the comprehensive plan or zoning ordinances.

Establish a new fund to provide property tax relief.

Adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property.

Modify the requirements to refer an ordinance or resolution to the voters of a political subdivision.

Clarify the rights to appeal and refer certain decisions of boards of county commissioners.

Remove the requirement that counties remit to municipalities an amount equal to the road levy for calendar years 1984, 1985, and 1986.

Reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.