South DakotaCities may offer property tax rebates to qualifying homeowners
South Dakota law lets a municipality set up a rebate program for local homeowners and requires rebates for applicants who meet its rules.
What it does
A city may create a rebate program for owners who live in their single-family homes. If it does, the city must issue rebates to applicants who meet its rules, using only city taxes.
Argument forA city could return some city property taxes to homeowners who meet its rules, giving them direct tax relief.
Argument againstOwners of rental or multi-family homes could be left out because the program covers only owner-occupied single-family homes.
More detail
A municipality may establish a property tax rebate program by ordinance. The program may cover owners who live in their single-family home within the municipality. The program may cover owners of owner-occupied single-family homes located within the municipality. If the municipality establishes a program, it must issue a rebate to each applicant who meets the ordinance's criteria. Only taxes levied by the municipality may be rebated. The text gives no program start date; a municipality may establish one by ordinance.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 4Signed by the Governor Larry Rhoden on 2026-03-04 H.J. 496Became Law
- Mar 3Delivered to the Governor on 2026-03-03 H.J. 480To Governor
- Mar 2Signed by the President S.J. 434Major
- Feb 26Signed by the Speaker H.J. 462Major
- Feb 25Senate Do Pass , Passed, YEAS 31, NAYS 2 S.J. 404Passed Senate
- Vote recorded Do Pass. Result: pass.Upper
- Feb 24Senate Deferred to another day , Passed, S.J. 373
- Feb 23Certified uncontested, placed on consent , Passed,
- Vote recorded Do Pass. Result: pass.Upper
- Feb 23Taxation Do Pass , Passed, YEAS 7, NAYS 0Minor
- Feb 23Scheduled for hearing
- Feb 12First read in Senate and referred to Senate Taxation S.J. 261Minor
- Feb 11House of Representatives Do Pass , Passed, YEAS 63, NAYS 3 H.J. 295Passed House
- Feb 10Certified uncontested, placed on consent , Passed, H.J. 6
- Vote recorded Do Pass. Result: pass.Lower
- Feb 10Taxation Do Pass , Passed, YEAS 13, NAYS 0 H.J. 6Minor
- Feb 10Scheduled for hearing
- Feb 4Referred to House Taxation H.J. 223Minor
- Feb 3First Reading House H.J. 207Introduced
Taxes & BudgetHousing