2008 Keyword - Property Taxes

HB 1005revise certain provisions concerning the assessment of real property, to assess agricultural land based on its agricultural income value, to create an implementation and oversight advisory task force, to repeal certain provisions regarding the assessment of property, and to repeal the nonagricultural acreage classification. 
HB 1006revise certain tax levy limitations and property tax levies for school districts. 
HB 1012revise certain provisions regarding property tax exemptions for certain disabled veterans and to declare an emergency. 
HB 1120revise the property tax levies for the general fund of a school district. 
HB 1125permit the local board of equalization to remain in session for a sufficient period of time to consider property assessment appeals. 
HB 1156revise the composition of local boards of equalization. 
HB 1169clarify certain provisions regarding the contractor's excise tax for isolated or occasional realty improvements. 
HB 1181revise certain provisions concerning information related to the assessment of property that is to be provided by the director of equalization. 
HB 1182revise certain provisions related to property tax assessments for elderly and disabled persons. 
HB 1184create a renewable energy property tax incentive program. 
HB 1187require the Department of Revenue and Regulation to maintain an internet site that allows the public to search for certain property assessment and taxation information. 
HB 1188require the property tax notification sent to taxpayers to include taxable value, assessed value, and market value of the property. 
HB 1215revise the criteria required for land to be classified as agricultural land. 
HB 1229increase sales and use taxes, to dedicate the additional revenue for the purpose of property tax relief, and to create the county property tax relief fund. 
HB 1234require the property tax notification sent to taxpayers to include the breakdown of property taxes by each tax levy. 
HB 1252revise certain procedures regarding real property assessment and taxation, to revise certain criteria for property to qualify for the nonagricultural acreage classification, to repeal the alternative assessment procedure for agricultural land based on agricultural income value, and to repeal certain provisions regarding the assessment of property. 
HB 1257revise certain procedures regarding real property assessment and taxation and to repeal the nonagricultural acreage classification and certain provisions regarding the assessment of property. 
HB 1273exempt agricultural land from the general fund and special education fund levies imposed by school districts. 
HB 1276make an appropriation to fund tax refunds for elderly persons and persons with a disability of property tax and sales tax and to revise the income eligibility requirements for property tax and sales tax refunds. 
HB 1287permit taxing districts to revise the base amount of revenue payable from property taxes. 
HB 1307provide for a legislative study of the classifications of real property. 
SB 26revise certain provisions regarding the rule making authority of the South Dakota Board of Education for pre-kindergarten programs. 
SB 92revise certain provisions concerning the classification and taxation of real property. 
SB 95increase certain fees collected by sheriffs for collecting delinquent taxes. 
SB 107authorize county special assessments for certain improvements, maintenance, and repair to roadways in unorganized townships. 
SB 116revise certain provisions concerning the assessment of real property and to revise the makeup of the implementation and oversight advisory task force. 
SB 117revise certain tax levy limitations and property tax levies for school districts. 
SB 130provide for a property tax levy to fund the health insurance benefits of school district employees and to create a school district health insurance fund. 
SB 140revise the application requirements for property tax exemptions provided for dwellings owned and occupied by disabled veterans. 
SB 149increase general funding for school districts, to impose a temporary limit on the growth of state general fund spending, and to suspend the transfer of moneys from the general fund to the budget reserve fund and to the property tax reduction fund. 
SB 150increase general funding for schools, to impose a temporary limit on the growth of state general fund spending, to suspend the transfer of moneys from the general fund to the budget reserve fund and to the property tax reduction fund, to provide funding for the postsecondary technical institutes, to provide for the modernization of science facilities and laboratories at public universities, to make an appropriation therefor, and to declare an emergency. 
SB 154allow public schools to maintain pre-kindergarten programs, to provide the Board of Education with rule making authority for pre-kindergarten programs, and to provide funding through the state aid to education formula for students in accredited pre-kindergarten programs. 
SB 159allow the discretionary formula for reduced property taxation to be applied to research facilities. 
SB 179increase general funding for school districts, to impose a temporary limit on the growth of state general fund spending, and to suspend the transfer of moneys from the general fund to the budget reserve fund, and to the property tax reduction fund.