South DakotaSouth Dakota law directs Revenue to report farmland data yearly
South Dakota’s Department of Revenue reports farmland income data to legislative tax committees and may receive valuation recommendations from its contractors.
What it does
The Department of Revenue reports compiled farmland income data to the House and Senate taxation committees each year.
Entities that contract with the department may recommend factors for valuing farmland income and must send recommendations by September 1 each year.
The law repeals two sections as part of eliminating the Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
Argument forAnnual reports on county farmland data could help lawmakers review how agricultural land values are determined.
Argument againstEnding the advisory task force could reduce a dedicated way for members to weigh in on farmland assessment.
More detail
The Department of Revenue must report compiled agricultural income data to the House and Senate taxation committees. The report covers data gathered under the agricultural land valuation process, including county crop and noncrop data. The department must provide the report on or before March 1 each year.
A contracting entity may send the Department of Revenue recommendations about factors used to value agricultural land. This applies to an entity contracting with the department under the agricultural data program. Recommendations must concern factors used to set the percentage of annual earning capacity in the agricultural land valuation rules. Recommendations must be submitted by September 1 each year.
The law repeals sections 10-6-134 and 10-6-135 as part of eliminating the Agricultural Land Assessment Implementation and Oversight Advisory Task Force. The repeal applies to the two cited sections of South Dakota law.
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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 30Signed by the Governor Larry Rhoden on 2026-03-30 H.J. 578Became Law
- Mar 5Delivered to the Governor on 2026-03-05 H.J. 520To Governor
- Mar 4Signed by the President S.J. 470Major
- Mar 3Signed by the Speaker H.J. 492Major
- Mar 2Senate Do Pass , Passed, YEAS 33, NAYS 0 S.J. 426Passed Senate
- Feb 26Certified uncontested, placed on consent , Passed, S.J. 23
- Vote recorded Do Pass. Result: pass.Upper
- Feb 26Agriculture and Natural Resources Do Pass , Passed, YEAS 7, NAYS 0 S.J. 23Minor
- Feb 26Scheduled for hearing S.J. 1
- Feb 18First read in Senate and referred to Senate Agriculture and Natural Resources S.J. 296Minor
- Feb 17House of Representatives Do Pass , Passed, YEAS 66, NAYS 0 H.J. 334Passed House
- Feb 12Certified uncontested, placed on consent , Passed, H.J. 21
- Vote recorded Do Pass. Result: pass.Lower
- Feb 12Agriculture and Natural Resources Do Pass , Passed, YEAS 10, NAYS 0 H.J. 21Minor
- Feb 12Scheduled for hearing H.J. 1
- Feb 4First read in House and referred to House Agriculture and Natural Resources H.J. 217Introduced
AgricultureTaxes & Budget