South Dakota 2022 Regular Session

South Dakota Senate Bill SB206

Introduced
2/2/22  

Caption

Provide for the assessment of certain agricultural land as noncropland.

Vote

In its legislative history, SB206 faced scrutiny but ultimately received approval with a voting outcome of 5 yeas to 2 nays during the committee stage. However, it was deferred to the 41st legislative day, indicating ongoing discussions surrounding the bill's content and implications among legislators. This voting pattern suggests that while there is support for the bill’s intentions, there are also palpable reservations that warrant further deliberation.

Impact

The implications of SB206 on state laws are significant, altering how agricultural land is classified for taxation purposes. By defining noncropland and establishing guidelines for its assessment, the bill appears to provide additional protections and economic incentives for landowners choosing to maintain their land primarily for environmental conservation or grazing purposes. This change has the potential to affect property tax revenues collected from agricultural land and promote more sustainable land use practices in South Dakota.

Summary

Senate Bill 206 aims to allow the categorization of certain agricultural land as noncropland based on specific criteria. The bill introduces a provision that enables land to be assessed as noncropland if it is above an elevation of 1,950 feet and has been seeded with perennial vegetation for a minimum of twenty years, used for animal grazing, or is considered native grassland. This categorization is intended to provide recognition and potential tax advantages to landowners who maintain land in a state that is not typical for cropland, thus promoting conservation of native ecosystems and sustainable agricultural practices.

Contention

Notable points of contention surrounding SB206 include concerns about possible misclassification of land and the associated penalties. The bill mandates that landowners change the state of their land back to cropland or another use must notify the director by a defined deadline, and failure to do so could result in significant penalties. Critics may argue this requirement places an undue burden on landowners and may contribute to confusion regarding property rights and usage regulations. Proponents, however, see the bill as a meaningful step toward encouraging the preservation of natural landscapes and reducing the harmful impact of agricultural expansion.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1039

Provide for the assessment of certain agricultural land as noncropland.

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 HB1208

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

SD HB1325

Revise the classification of agricultural land according to soil type.

SD HB1508

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

SD SB2367

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

SD HB1165

Provide a means by which an agricultural producer may request an automatic refund of an assessment on crops.

SD HB1253

Provide property assessment freeze and reduction of property assessment for certain seniors, and to revise qualifications for a property tax exemption.

SD SB132

Revise the appointment of legislators to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force.

Similar Bills

No similar bills found.