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BillTitle
Bill Type: House Bill
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 1007make form and style revisions to certain taxation and revenue statutes.
HB 1010define telecommunication services for taxation purposes.
HB 1011revise certain provisions regarding the bank franchise tax.
HB 1017revise certain provisions related to the taxation of products transferred electronically.
HB 1018refund special fuel taxes under certain circumstances.
HB 1079revise the tax credit for certain renewable resource energy systems.
HB 1117exempt veterans disability payments from income calculations for certain tax relief programs.
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 1166revise the distribution of revenues generated by Deadwood gaming.
HB 1167exempt the services provided by certified birth doulas and certified postpartum doulas from sales and use taxes.
HB 1169clarify certain provisions regarding the contractor's excise tax for isolated or occasional realty improvements.
HB 1182revise certain provisions related to property tax assessments for elderly and disabled persons.
HB 1184create a renewable energy property tax incentive program.
HB 1185establish dedicated funding sources and to deposit the revenue in the coordinated natural resources conservation fund.
HB 1188require the property tax notification sent to taxpayers to include taxable value, assessed value, and market value of the property.
HB 1190prohibit lodging establishments from automatically charging a fee for a safe.
HB 1200clarify the computation for premium tax payable for individual life insurance policies purchased by South Dakota residents.
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 1243impose sales and use taxes on certain advertising services and products and to dedicate the increased tax revenue to the food tax relief fund for the purpose of reducing sales and use taxes on food.
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 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 1281permit municipalities and counties to assess surcharges against intoxicated persons responsible for certain expenditures of local resources.
HB 1287permit taxing districts to revise the base amount of revenue payable from property taxes.
HB 1320provide tax incentives for certain wind energy facilities and energy transmission equipment.
Bill Type: Senate Bill
SB 8revise certain procedures used to assess and collect unpaid cigarette taxes.
SB 14extend the time allowed to request a hearing or pay an audit assessment.
SB 18revise certain dates pertaining to references to the Internal Revenue Code.
SB 61increase the tax on alcoholic beverages, to dedicate the revenue from such tax increase, to create the South Dakota Teen Court Commission, and to create the South Dakota Commission on Equal Access to Our Courts.
SB 64provide certain provisions regarding the regulation of recreational park trailers.
SB 66provide for the awarding of matching grants to certain fire departments and to increase the fire insurance premium tax.
SB 82revise certain provisions concerning the accumulation of funds by counties for capital outlay purposes.
SB 92revise certain provisions concerning the classification and taxation of real property.
SB 95increase certain fees collected by sheriffs for collecting delinquent taxes.
SB 110provide increased funding for the maintenance of state highways and roads by eliminating the tax differential between ethanol blends and motor fuel through an increase in the fuel excise tax rate on ethanol blends.
SB 115increase the amount of funding for conservation and value-added agriculture purposes from certain unclaimed motor fuel tax refunds.
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 143revise certain provisions regarding collection and administration of the 911 emergency surcharge and operation of 911 services.
SB 148provide for a tax incentive for fuel blended with biodiesel.
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 159allow the discretionary formula for reduced property taxation to be applied to research facilities.
SB 178provide for incentives for the development of certain power production facilities utilizing renewable resources.
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.
SB 198exempt from sales taxation the gross receipts received by nonprofit organizations from a shooting range or trap shooting facility.