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Enacted

South Dakota authorizes municipalities to establish property tax rebate programs for homeowners

Original title: authorize the establishment of municipal property tax rebate programs.

Last action · March 4, 2026: Signed by the Governor

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Municipalities in South Dakota are now authorized to establish property tax rebate programs for owners of s through local ordinance. Under the new law, cities may only rebate taxes levied by the municipality and are required to issue a rebate to any applicant meeting the local ordinance criteria.

Why it matters

Local governments gain the legal authority to return municipal tax revenue to eligible residential property owners, opening a potential mechanism for local property tax relief.

Background
  • House Bill 1260 was introduced during the 71st Legislative Session of the South Dakota Legislature in 2026 and subsequently signed into law by the Governor. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Owners of owner-occupied single-family dwellings

Homeowners may become eligible to receive property tax rebates if their municipality chooses to establish a rebate program.

Directly affected

Municipal governing bodies

Cities receive discretionary authority to enact ordinances establishing property tax rebate programs and setting applicant criteria.

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

Which properties are eligible for the municipal property tax rebate?
Only s situated within the municipality are eligible for the rebate.
Can a municipality rebate taxes levied by other taxing districts, such as schools or counties?
No, the law specifies that only taxes levied by the municipality may be rebated under the program.
Are municipalities required to create a property tax rebate program?
No, the law authorizes municipalities to establish a program by ordinance, but it does not mandate that they create one.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

16 actions
  1. Mar 4, 2026HouseEnrolled
    Signed by the Governor
  2. Mar 3, 2026HouseEnrolled
    Delivered to the Governor
  3. Mar 2, 2026Senate
    Signed by the President
  4. Feb 26, 2026House
    Signed by the Speaker
  5. Feb 25, 2026SenateFloor
    Do Pass
  6. Feb 24, 2026Senate
    Deferred to another day
Show 10 earlier actions
  1. Feb 23, 2026Senate
    Certified uncontested, placed on consent
  2. Feb 23, 2026SenateCommittee
    Do Pass
  3. Feb 23, 2026Senate
    Scheduled for hearing
  4. Feb 12, 2026SenateIntroduced
    First read in Senate and referred to
  5. Feb 11, 2026HouseFloor
    Do Pass
  6. Feb 10, 2026House
    Certified uncontested, placed on consent
  7. Feb 10, 2026HouseCommittee
    Do Pass
  8. Feb 10, 2026House
    Scheduled for hearing
  9. Feb 4, 2026HouseCommittee
    Referred to
  10. Feb 3, 2026HouseIntroduced
    First 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 →

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.

Connected Entities

President of the Senate, Speaker of the House, Chief Clerk and 4 more
PersonPresident of the Senate“Senate leadership signing the Act”Map →
PersonSpeaker of the House“House leadership signing the Act”Map →
PersonChief Clerk“House official certifying the Act”Map →
PersonSecretary of State“State office receiving and filing the Act”Map →
PersonSecretary of the Senate“Senate official attesting to the Act”Map →
OrganizationSouth Dakota Legislature“Legislative body that passed House Bill 1260”Map →
PersonGovernor“State executive approving and signing the Act”Map →

Sources

Open source document

sdlegislature.gov

Analysis Score

0–100
  • Significance50
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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