South Dakota 2024 Regular Session

South Dakota Senate Bill SJR505

Introduced
1/23/24  

Caption

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property and the amount of tax on real property.

Impact

The proposed legislation is expected to alter how property taxes are assessed and calculated within South Dakota. By holding assessed values to a maximum increase of one percent annually, property owners should experience more predictable tax obligations. However, this could also result in decreased revenues for local governments that rely on property taxes for essential services, which may raise concerns about funding for education, infrastructure, and public safety. The resolution is set to take effect on July 1, 2026, if approved, giving stakeholders time to adjust to the changes.

Summary

SJR505 proposes an amendment to the Constitution of the State of South Dakota, which aims to limit the assessed value of real property and the amount of tax levied on such properties. If approved by voters at the next general election, the resolution would enforce a cap on property assessments, capping annual increases to no more than one percent. This is a significant shift, as it seeks to mitigate the rising tax burden on property owners while also ensuring that the assessment process remains equitable across different property classes.

Contention

Notably, discussions surrounding SJR505 have raised concerns among various stakeholders. Proponents argue that the amendment will provide much-needed relief to homeowners facing escalating property taxes, especially in regions where property values have surged dramatically. In contrast, opponents caution that such tax limitations could undermine local governance and hinder the ability of municipalities to fund service delivery adequately. As debates unfold, balancing the interests of taxpayers with the need for municipal funding remains a central point of contention.

Companion Bills

No companion bills found.

Previously Filed As

SD SJR505

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property and limiting real property taxes.

SD HJR5005

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the assessed value of real property and limiting real property taxes.

SD SJR506

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting to a flat rate the real property taxes.

SD SJR506

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, resetting, then limiting property taxes to a flat rate, until adjusted when sold.

SD SJR505

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, establishing the trust for unclaimed property fund.

SD SJR501

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the number of terms an individual may serve as a member of the Legislature.

SD SJR507

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, providing for wagering on sporting events via mobile or electronic platform.

SD SJR504

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, providing for wagering on sporting events via mobile or electronic platform.

SD HJR5001

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, requiring a declaration of necessity and clarifying public use of private property taken or damaged by eminent domain.

SD SJR503

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, clarifying that an individual must be a citizen of the United States to be eligible to vote.

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