South Dakota 2025 Regular Session

South Dakota House Bill HB1119

Introduced
1/29/25  

Caption

Limit annual valuation increases on owner-occupied single-family dwellings and nonagricultural property.

Impact

Should HB1119 be enacted, it will significantly impact how property taxes are assessed across the state. By capping annual increases in assessed values for owner-occupied and nonagricultural properties, the bill aims to create a more predictable financial environment for homeowners. This change could help protect residents from sudden spikes in property taxes that can accompany real estate market fluctuations. Additionally, it reflects broader national concerns about housing affordability and property tax burdens, which have garnered attention from policymakers nationwide.

Summary

House Bill 1119 proposes legislation focused on limiting the annual valuation increases for owner-occupied single-family dwellings and nonagricultural properties in South Dakota. According to the bill, the assessed value of such properties cannot increase by more than three percent from the previous year's assessed value. This limitation is designed to provide relief to homeowners from significant tax increases that can occur due to rapidly rising property values. However, exceptions are provided for specific situations, such as changes in ownership or property classification, which can result in higher assessments.

Contention

The bill may face contention from various stakeholders, particularly local governments that rely on property tax revenues to fund essential services. Critics argue that limiting property valuations could hinder local jurisdictions' abilities to generate sufficient revenue, potentially affecting public services such as education, infrastructure, and emergency services. Proponents, on the other hand, emphasize the need for taxpayer protection amid rising housing costs, asserting that the bill represents a necessary check against excessive valuation increases that can lead to financial undue burden on homeowners.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1095

Extend the area in which a director for an irrigation district may reside.

SD HB1143

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

SD HB1142

Amend the bond requirement for certain municipal officers.

SD HB1246

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

SD HC8002

Honoring the life and service of former Representative Dr. Donald Dean Van Etten.

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