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Bill

SB 97

adjust a limit on the percentage increase in revenue payable from property taxes.

2026 Regular Session Introduced by Randy Deibert and 6 co-sponsors

SB 97 modifies South Dakota's property tax revenue growth limit, affecting local government funding capacity for schools and public services.

Senate Do Pass Amended , Passed, YEAS 18, NAYS 16 S.J. 275
#education #propertytax #taxation
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Bill Summary · SB 97

Legislative bill overview

SB 97 proposes to modify the statutory cap on how much property tax revenue can increase year-over-year in South Dakota. The bill adjusts the percentage threshold that limits the growth of property tax collections. This type of revenue limit typically constrains how much local governments can collect through property taxation without voter approval.

Why is this important

Property tax revenue caps directly affect the funding available to schools, counties, and municipalities for essential services. Adjusting the limit upward would allow local governments to collect more revenue to keep pace with inflation and service demands; adjusting it downward would constrain their budgets. The outcome impacts both taxpayers' bills and the quality of public services in communities.

Potential points of contention

  • Direction of adjustment: Whether the limit is being increased or decreased will determine whether local governments gain or lose fiscal flexibility
  • Inflation vs. taxpayer burden: Stakeholders disagree on whether revenue caps should accommodate inflation or serve as a hard brake on government spending
  • Local control: Tension between state-level restrictions on local taxing authority and communities' ability to fund their own priorities (schools, infrastructure, public safety)

Compiled from official sources — confirm details with the bill’s official record.

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