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Read. Follow. Verify.South Dakota House Bill 1317 lifts limits on accumulated unused property tax index factors
Last action · February 20, 2026: Placed on calendar pursuant to JR 6F-6Sponsors: Travis Ismay and 6 others
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What This Bill Proposed
House Bill 1317 removes the ten percent or three-year restriction on accumulating and utilizing unused property tax s for counties and municipalities in South Dakota.
Changes the revenue-raising capacity for local governments by altering how long and how much unused property tax growth capacity they can stockpile and apply to real property taxes.
- South Dakota counties and municipalities use index factors and growth metrics to calculate revenue caps on real property taxes under state statutes. context
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.
counties
County governments are permitted to calculate and utilize accumulated unused index factors without previous caps for real property tax revenue.
municipalities
Municipal governments gain the ability to accumulate and apply unused property tax index factors without the former three-year or ten percent restrictions.
real property taxpayers
Taxpayers face potential adjustments in property tax revenue increases as local governments alter their utilization of accumulated index factors.
Key Facts
- The county auditor must calculate the maximum revenue payable for counties and municipalities based on growth and the index factor, excluding the levy pursuant to § 10-13-36.
- The calculation must show any accumulative percent of the unused index factor accumulated since 2024 by the county or municipality.
- Removes the requirement that accumulated unused index factor amounts may not exceed the prior three-year index factor total or ten percent, whichever is less.
- Applies to calculations for taxes payable starting in the year 2003 and onward with respect to baseline auditor duties.
Frequently Asked Questions
What does House Bill 1317 change about property taxes?
Since what year does the calculation track accumulated unused index factors?
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 · on the House floor.
Procedural history
6 actions- Feb 20, 2026HousePlaced on calendar pursuant to JR 6F-6
- Feb 19, 2026HouseReport out of committee without recommendation
- Feb 19, 2026HouseCommitteeDo Pass
- Feb 19, 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
Placed on calendar pursuant to JR 6F-6
Total
70
- Yes
- 34
- No
- 33
- Present
- 0
- Not voting
- 0
- Abstain
- 0
- Other positions
- 3
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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Removal of Accumulation Ceilings
The bill shifts local tax policy by removing the prior three-year limit and ten percent cap on unused index factor accumulations.
Connected Entities
Sources
sdlegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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