South Dakota 2024 Regular Session

South Dakota Senate Bill SB131

Introduced
1/24/24  
Refer
1/24/24  
Report Pass
2/1/24  
Engrossed
2/5/24  
Refer
2/6/24  
Report Pass
2/13/24  
Enrolled
2/14/24  

Caption

Include shelterbelts as a factor affecting productivity in determining assessed value of agricultural land.

Impact

The bill impacts existing agricultural assessment laws by modifying how land assessments are conducted. Specifically, it allows land assessors to adjust the value based on the presence of shelterbelts and other factors that influence productivity. This change is expected to provide more equitable valuations for agricultural land that incorporates sustainable practices such as planting shelterbelts, which can offer benefits like soil protection and enhanced microclimates. Such assessments may encourage farmers to adopt conservation measures, aligning agricultural practices with environmental stewardship.

Summary

Senate Bill 131, introduced in South Dakota, aims to amend the assessment process for agricultural land by incorporating shelterbelts as a factor affecting land productivity. This adjustment allows for a more nuanced approach in determining the assessed value of agricultural properties, taking into consideration factors that can enhance or detract from the land's productivity. The inclusion of shelterbelts recognizes their role in conservation and agricultural sustainability, facilitating an evaluation that aligns land valuation with ecological practices.

Sentiment

The sentiment around SB131 appears to be supportive, particularly among agricultural communities and conservation advocates. The recognition of shelterbelts in the assessment process has garnered favorable responses from stakeholders who appreciate the bill's acknowledgment of conservation efforts. The general perception is that the bill will not only benefit farmers through potentially fairer assessments but also promote sustainable land use practices. However, there has been minimal opposition noted, suggesting broad consensus on the bill's objectives.

Contention

The primary contention regarding SB131 stems from how the bill defines 'shelterbelts' and the implications of factoring these into productivity assessments. While there appears to be support for the concept, some may argue about the specifics of how shelterbelts should be accounted for and who ultimately benefits from these adjustments. There may also be discussions about the practical implementation of the regulatory changes and ensuring that the guidelines for assessment remain clear and standardized across different regions.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1143

Require that the director of equalization adjust certain agricultural land values.

SD HB1246

Require the director of equalization to adjust certain agricultural land values.

SD HB1508

Valuation and assessment of agricultural lands; and to provide an effective date.

SD SB0007

Agricultural land assessment.

SD HB964

Ad valorem tax; revise provisions relating to determining true value of certain land used for agricultural purposes.

SD HB2318

Assessed valuation; agricultural land

SD HF418

A bill for an act relating to property taxes by modifying the methodology for determining actual value of residential property, certain levy rates, and assessment limitations of certain classes of property, and including retroactive applicability provisions.

SD HF2577

A bill for an act relating to property taxes and local government funding by modifying the methodology for determining actual value of property, certain levy rates, bonding procedures, assessment protests, and assessment limitations of certain classes of property, and including retroactive applicability provisions.

SD SB0105

Elimination of annual adjustments of assessed values.

SD SB2367

Assessment of agricultural property; and to provide an effective date.

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