Gov. Rhoden Advises Counties on Implementation of SB 96
PIERRE, S.D. – Today, Governor Larry Rhoden advised South Dakota’s counties on the implementation of his plan to cut property taxes, SB 96. Combined with SB 245, this bill helped deliver the largest property tax cut in South Dakota history. Several counties have already expressed excitement about implementing SB 96, and this guidance will answer those questions.
“We delivered results to cut property taxes which is a major win for South Dakota homeowners. I am glad that counties are already expressing so much interest in implementing it,” said Governor Larry Rhoden. “My administration will continue to work alongside our counties and provide clarity to answer any questions they may have.”
The Department of Revenue (DOR) published resources to assist counties. DOR’s implementation guide, which includes a sample ordinance, can be found here.
Whether the legislation is adopted by the county commission, referred to a vote of the people, or initiated by the people themselves, the Department of Revenue stands ready to assist counties with implementation. Governor Rhoden sent a letter to each county outlining this implementation information. One of those letters can be found here.
Governor Larry Rhoden previously unveiled a county map that shows how much South Dakotans save under SB 96. He has since updated that map to include savings estimates for SB 245. Combined, SB 96 and SB 245 account for the largest property tax cut in South Dakota history!
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I fall into that price range in my county. I would have to spend about $190,000 in goods and services to spend as much in sales tax as I would see for my property tax reduction.
Important for counties to note. SB 96 does not charge sales tax on farm machinery.
Chapter 10-46E is not included in sales tax collected in SB 96
And remember, this property tax relief is not against the total property tax bill you pay twice a year. This would only reduce your “county property tax levy”. You have multiple property tax levies you pay when that property tax check is written.
I don’t think that has been clearly explained and I’m guessing a whole lot of owner occupied property tax payers believe their entire bill will be significantly reduced in the future. Ask the right questions before you vote, folks, if your vote is going to be based on this issue.
Correct. This only applies to the county levy portion of your property tax. Your property tax bill includes, county, town/township, school, and possibly fire district and some others.
The only levy affected by SB 96 is the county portion of the tax bill.
SB245 affects the school levy. That money is then not lost to the schools. The schools still get that money as it is recouped via the 0.3% raise on sales tax.
+/- 60% of property tax goes to schools.
So much for investing in higher education.
School’s still get the same share. It will just be from the state aid formula instead of the local owner-occupied properties. SB 245
Sock it to to the renters!!! Groceries are already unaffordable. This is another tax on the poor to pay the wealthier. Disgusting.
It was 4.5 at the start and then went 4.2. The sunset clause is to go off in 2027 so will resume as was before.
The bills SB96 and SB245 were worked on and passed because some of the more highly populated counties have seen the value of homes increase considerably. To provide relief ,specifically on home taxes, the combination of bills came forward. They will allow tax relief on owner occupied in all counties. In addition each county commission can pass a half penny sales tax increase. If they choose to do SO AND if the people of that county do not want the increase, people can sign a petition and refer it to the vote of the people._ so there is no mandate of the added half penNY.. Hope this helps. The tax reduction was never meant to lower taxes on ag or commercial. The big problem was brought forward by owners of over priced homes.
Counties are greedy. Counties are chicken. There should be no more than 33 counties in the Great State of South Dakota. Stand up and put your commission vote behind paying your own freight, or be absorbed. A brilliant law bill, this one numbered 96, for it makes the counties take a little county responsibility.
Schools you are next, and like the rotund Mr. Doeden says, the fatcat administrators will need to take a little school responsibility for their own rotund salaries.
Arizona has 7x the population of SD and only has 15 counties. AZ has 1.35 the land mass of SD. There is no God given reason for so many local entities to exist in 2026. They are a vestige of the rural railroad land grant I don’t want to fix anything or make anyone mad era.