Bill
SB 99
create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.
2026 Regular Session
Introduced by Randy Deibert and 3 co-sponsors
South Dakota bill creates fund reducing property taxes by raising state gross receipts and use taxes, shifting local service funding from property to consumption taxes.
First read in Senate and referred to Senate Taxation S.J. 67
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#propertytax
#retailsalesandservicetax
#stateaidtoeducation
#taxexemptionsandrefunds
#taxation