South Dakota 2022 Regular Session

South Dakota House Bill HB1332

Introduced
2/2/22  

Caption

Allow persons moving from certain municipal zones to retain property assessments from original homes.

Impact

The bill establishes clear guidelines under which property assessments can be transferred, aiming to provide a sense of stability and predictability for homeowners. Specifically, homeowners must have lived in their original dwelling for a minimum of five years, and the replacement dwelling must be new and located outside of the original zone, but still within the same county. This could encourage individuals, particularly families, to invest in new housing developments, thereby benefiting the local economy and community growth.

Summary

House Bill 1332 aims to allow individuals moving from designated municipal zones to maintain the property assessments from their original homes when they transfer to newly constructed dwellings. This is designed to facilitate easier transitions for homeowners who are relocating and could be significant for homeowners, especially those in transitional or retirement phases. It affects how property taxes are assessed when moving, helping to alleviate potential financial burdens associated with reassessment for individuals who meet specific criteria.

Contention

One notable point of contention surrounding the bill is its potential implications for local tax revenues. Critics may argue that allowing these transfers could diminish the property tax base for municipalities, as properties retain lower assessments when transferred. Furthermore, provisions for residents over 65 may create a disparity in tax liabilities between younger and older homeowners, further complicating municipal budget planning. The need for municipalities to establish specific zones for this property assessment transfer can also lead to complications in public policy implementation.

Companion Bills

No companion bills found.

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