South DakotaTax rules count related garages with an owner-occupied home
For property tax classification, a person's main home may include garages and other structures tied to residential use when local records show their parcels.
What it does
For property tax classification, an owner-occupied single-family home includes related garages, other structures, and the parcels where they sit, as recorded by the local equalization director.
Argument forCounting related garages and structures with a home may let owners have those parts treated together for property tax classification.
Argument againstOwners may have trouble getting related garages or structures counted with their home if the recorded property information does not connect them.
More detail
For property tax classification, an owner-occupied single-family home includes related garages, other structures, and the land parcels where they sit. The provision covers the listed kinds of single-family homes, including houses, condos, town homes, small multi-family homes, cooperatives, and qualifying manufactured or mobile homes. A person may have only one home classified this way, and it must be the person's main residence. The garages and structures must relate to the owner's residential use of the home. The parcels must be listed in the director of equalization's records.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 30Signed by the Governor Larry Rhoden on 2026-03-30 S.J. 548Became Law
- Mar 5Delivered to the Governor on 2026-03-05 S.J. 477To Governor
- Mar 4Signed by the Speaker H.J. 516Major
- Mar 3Signed by the President S.J. 448Major
- Mar 2House of Representatives Do Pass , Passed, YEAS 65, NAYS 0 H.J. 470Passed House
- Feb 26Certified uncontested, placed on consent , Passed,
- Vote recorded Do Pass. Result: pass.Lower
- Feb 26Taxation Do Pass , Passed, YEAS 11, NAYS 0Minor
- Feb 26Scheduled for hearing
- Feb 9Referred to House Taxation H.J. 262Minor
- Feb 6First Reading House H.J. 247
- Feb 5Senate Do Pass , Passed, YEAS 34, NAYS 0 S.J. 200Passed Senate
- Vote recorded Do Pass. Result: pass.Upper
- Feb 4Taxation Do Pass , Passed, YEAS 6, NAYS 0 S.J. 7Minor
- Vote recorded Do Pass. Result: pass.Upper
- Feb 4Scheduled for hearing
- Jan 29First read in Senate and referred to Senate Taxation S.J. 142Introduced
Taxes & BudgetHousing