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BillTitle
Bill Type: House Bill
HB 1001provide for the assessment of property based on its acquisition value.
HB 1065exempt certain transportation services from sales and use tax.
HB 1066increase certain inheritance tax exemptions.
HB 1072provide for a school district transportation levy.
HB 1080revise the inheritance tax exemptions and the rate of taxation applied to certain individuals.
HB 1106repeal certain tax benefits available to railroads, to revise certain provisions regarding the right of eminent domain for railroads, and to revise the formula for assigning assessed railroad valuation to counties.
HB 1110restrict the locations where video lottery machines may be placed and to increase sales and use taxes.
HB 1114eliminate certain assessed valuation appeals by public taxing districts and governmental subdivisions.
HB 1119exempt food from sales and use taxes.
HB 1127exempt property that is located within an improvement district from taxation by a township.
HB 1131repeal the inheritance tax over a period of time.
HB 1138account for how taxes are paid by certain manufactured homes for certain school purposes, to establish how the Department of Revenue shall adjust the computation for local effort, and to classify certain manufactured homes as real property for property tax purposes.
HB 1140decrease the rate of interest on property tax certificates and delinquent taxes.
HB 1144increase the annual front footage assessment for certain township road maintenance and repairs.
HB 1145allow certain services provided by membership organizations to be exempt from sales and use tax.
HB 1146revise the procedure for determining when the unpaid taxes of a mobile home are delinquent.
HB 1150exempt certain nonprofit organizations from sales and use tax when transporting elderly or disabled persons.
HB 1151revise the property tax levies for the general fund of a school district.
HB 1155revise the basis upon which certain noncommercial motor vehicle license fees are determined, to increase the fees over a certain time period, and to revise certain provisions regarding a wheel tax on motor vehicles.
HB 1159use cash rent to determine the value of agricultural land and to repeal the nonagricultural acreage classification.
HB 1167increase the tax on cigarettes and other tobacco products.
HB 1174increase the excise tax on certain motor fuels and to deposit the increased revenue in the local government highway and bridge fund.
HB 1190allow certain interstate shipments of wine.
HB 1194use cash rent to determine the value of agricultural land and to repeal the nonagricultural acreage classification.
HB 1209increase certain exemptions under the inheritance tax.
HB 1220repeal the wheel tax and to delay the effective date.
HB 1232provide for a retroactive application of the definition of telephone company operating property.
HB 1236increase the retail sales tax on certain alcoholic beverages and to distribute the revenue to counties.
HB 1241revise certain provisions regarding a wheel tax on motor vehicles.
HB 1252increase the amount exempt from taxation for agricultural structures.
HB 1260make an appropriation to provide for certain tax refunds for elderly and disabled persons.
HB 1266revise the requirements for certifying eligibility for owner-occupied classification.
HB 1275increase certain state sales and use taxes, exempt transportation services from sales and use taxes, revise the exemptions for inheritance taxes, provide property tax relief, repeal certain municipal sales and use taxes, and replace the municipal revenue lost from sales and use taxes.
Bill Type: House Joint Resolution
HJR 1001Proposing and submitting to the electors at the next general election an amendment to Article XI, section 2 of the Constitution of the State of South Dakota, relating to the method used to assess the value of property.
Bill Type: Senate Bill
SB 1revise the procedure for the valuation of real property.
SB 2provide for the recovery of certain expenses in an action brought by an appellant relative to the assessment, allocation, or distribution of centrally assessed property.
SB 4increase the excise tax on certain motor fuels.
SB 51apply certain uniform tax administration procedure hearings to the regulation of vehicle dealers.
SB 68increase the fees the sheriff is allowed for collecting taxes.
SB 69increase certain inheritance tax exemptions.
SB 83exempt certain funeral services and expenses from sales and use tax.
SB 84adjust the value of certain motor vehicles that are exempt from motor vehicle excise tax.
SB 87revise certain provisions relating to the annual property tax bill.
SB 92authorize the formation of library districts and to authorize the levy of a tax to fund their operations.
SB 99provide special assessment authority to ambulance districts.
SB 104provide for the assessment of property based on its acquisition value.
SB 110revise certain provisions concerning the electronic filing of tax returns and tax payments.
SB 111establish certain provisions regarding the taxation of the gross receipts of a professional employer organization.
SB 116provide for a refund of certain taxes attributed to the construction of a new or expanded school district facility.
SB 121increase certain inheritance tax exemptions.
SB 127revise certain provisions regarding the financial arrangements school districts may have with the Health and Educational Facilities Authority.
SB 129increase the amount exempt from taxation for agricultural structures.
SB 132increase certain inheritance tax exemptions for lineal issue.
SB 135repeal the inheritance tax, to create an inheritance tax reduction fund, and to appropriate certain sales and use tax collections to the fund.
SB 161establish a procedure for bringing taxes current and issuing certain permits, and to establish certain penalties.
SB 163appropriate a certain portion of the state's sales and use tax revenue to second and third class municipalities.
SB 184revise the procedure for applying the index factor to the amount of revenue payable from taxes on real property within a taxing district.
SB 189provide for the assessment of property based on its acquisition value.
SB 199create a classification for owner-operated commercial business property and to establish a maximum property tax levy for owner-operated commercial business property.
SB 205revise the procedures between contracting school districts.
SB 213allow any county to adjust the amount of revenue from taxes payable on real property based on the amount of the cash carryover expended in 1995.
SB 224require the governing body of a school district to approve the formation of a tax incremental finance district, to require a publication of the decision to create a tax incremental finance district, and to allow the voters of a school district affected by the decision to refer the decision.
SB 231impose a tax on the seller or transferor of certain bonds, stocks, securities, and various derivatives.
SB 232exempt certain contract services provided to agricultural producers by an agent of a parent company through a local contracting entity.
SB 233provide increased funding for the maintenance of state and local highways and roads and to declare an emergency.
SB 241increase the excise tax on certain fuel and to distribute a portion of the increase to local governments.
SB 245submit a measure to the electors of this state at the next general election to impose an additional tax upon the sale of certain alcoholic beverages and to distribute the revenue to the counties.
SB 250provide special assessment authority to ambulance districts.