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Read. Follow. Verify.South Dakota House Bill 1308 Reduces Property Taxes for Owner-Occupied Homes and Raises Gross Receipts and Use Taxes
Last action · February 24, 2026: Do PassSponsors: Tim Czmowski and 8 others
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What This Bill Proposed
House Bill 1308 reduces property tax mill levies for owner-occupied single-family dwellings while increasing retail sales, use, rental, and amusement tax rates in graduated steps starting in 2026. The resulting revenue is intended to fund school property tax replacement, state and school employee pay raises, and Medicaid provider rate increases. The tax rate changes on gross receipts and services are set to expire on June 30, 2027.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Owners of owner-occupied single-family dwellings
Their school district general fund property tax mill levies are reduced to zero.
Retail consumers
They pay higher sales, use, and gross receipts tax rates on retail purchases, utilities, and services.
State and school employees
Tax proceeds are intended to fund ongoing payroll and rate increases for their employment sectors.
Medicaid providers
Tax proceeds are earmarked to fund ongoing rate increases for Medicaid providers.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
How does HB 1308 change property taxes for homeowners?
What happens to the state sales tax rate under this bill?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · passed the House.
Procedural history
9 actions- Feb 24, 2026HouseFloorDo Pass
- Feb 23, 2026HouseDeferred with pending amendment (Rule 5-17)
- Feb 20, 2026HouseDeferred to another day
- Feb 18, 2026HouseFiscal Note Requested
- Feb 17, 2026HouseCommitteeDo Pass
- Feb 17, 2026HouseScheduled for hearing
Show 3 earlier actions
- Feb 12, 2026HouseScheduled for hearing
- Feb 5, 2026HouseCommitteeReferred to
- Feb 4, 2026HouseIntroducedFirst Reading House
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Voting Record
Do Pass
Total
70
- Yes
- 24
- No
- 42
- Present
- 0
- Not voting
- 0
- Abstain
- 0
- Other positions
- 4
How they voted (1)
Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
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Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Temporary Tax Rate Restructuring
The bill implements a temporary tax swap shifting revenue generation from residential property levies to consumer sales and use taxes for a limited one-year duration before scheduled repeal.
Connected Entities
Sources
sdlegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 90)
- Controversy85Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz65Current news / social attention level
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