Attorney General Jackley Releases Final Ballot Explanation for Proposed 2026 Initiated Constitutional Amendment on Property Taxes
Attorney General Jackley Releases Final Ballot Explanation for Proposed 2026 Initiated Constitutional Amendment on Property Taxes
PIERRE, S.D. – South Dakota Attorney General Marty Jackley has released the final ballot explanation for a proposed initiated Constitutional Amendment submitted by sponsors that would repeal property taxes in South Dakota and replace them with a “retail transaction” tax. The proposed amendment would be on the 2026 general election ballot if 35,017 valid petition signatures are collected.
Attorney General Jackley takes no position on any such proposal for purposes of the ballot explanation. As required by law, he has provided a fair and neutral explanation on the initiated Constitutional Amendment to help assist the voters as required by state law. The sponsor of the proposed initiated Constitutional Amendment is Abolish Property Taxes SD, a Statewide Ballot Question Committee formed by Julie Frye-Mueller, Matt Smith, and Mike Mueller.
This proposed initiated Constitutional Amendment would repeal the South Dakota’s property tax scheme set forth in the Constitution and replaces it with a tax “on each retail transaction.” For each “retail transaction” of $15 or more, a flat tax of $1.50 is assessed. For each “retail transaction” less than $15, a 10% tax is assessed.
The Attorney General’s explanation was finalized after a review of all the comments received during the 10-day comment period on the Attorney General’s draft explanation. A total of 229 comments were received by the deadline.
Language for the final initiated ballot measure explanation can be found here.
Ballot Explanation Comments can be found here.
For more information regarding ballot measures, please visit the Secretary of State’s website.



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Jackley, 55, is a particularly formidable candidate. Currently in his fourth term as South Dakota’s chief law enforcement officer, Jackley has been elected statewide three times. He has universal name recognition thanks to his high-profile run in the 2018 Republican gubernatorial primary, which he ultimately lost to then-Rep. Kristi Noem. He raised $526,000 during the third quarter, a robust sum that proves he has considerable backing among the state’s tight-knit donor class. And
Energy has helped him make connections across the state. Crabtree is regarded as a strong retail politician, though he’s largely unknown beyond his hometown of Madison and raised just $206,000 — less than half of Jackley’s haul — during the third quarter.