25.859.15 100th Legislative Session 1234
2025 South Dakota Legislature
House Bill 1234
Introduced by: Representative Jamison
Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to revise the requirements for content reported on a property tax bill. 1
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
Section 1. That § 10-21-1.1 be AMENDED: 3
10-21-1.1. The treasurer shall mail or transmit electronically a written tax bill to 4
each taxpayer against whom a property tax has been assessed. The property tax bill sent 5
to each taxpayer may reflect the breakdown must provide, in fourteen-point font, a: 6
(1) Breakdown of the tax by each tax levies. However, the property tax bill shall at 7
least provide a tax levy; 8
(2) Description of each levy, in fourteen-point font; 9
(3) Tax total for each taxing district; and 10
(4) Percentage change from the previous year in the tax total for each taxing district. 11
A definition shall must be provided for any each abbreviation used to describe any 12
entity imposing a tax or special assessment. In fourteen-point font, the words "Property 13
Tax Distribution Breakdown" must be placed immediately above the information required 14
by subdivisions (1) to (4), inclusive, of this section. 15
The property tax bill shall also must separately state provide the amount of any 16
taxes due as a result of a local decision to exceed the tax increase limits set forth in § 10-17
13-36 or 10-12-43 and shall must be marked by an asterisk. The notice shall must include 18
the statement: "INDICATES A LOCAL DECISION TO OPT OUT OF THE PROPERTY TAX 19
LIMITATION." If the local vote to increase taxes had not passed, the taxes would not have 20
included the items marked with an asterisk (*). 21
If the treasurer does not mail the property tax receipts described in § 10-21-14, 22
the treasurer shall must indicate in the property tax bill or a notice enclosed with the bill 23
that the treasurer does not intend to send a receipt unless requested by the taxpayer. If 24
the tax levy breakdown is not shown on the tax bill, the treasurer on the taxpayer's 25 25.859.15 2 1234
Underscores indicate new language.
Overstrikes indicate deleted language.
request shall provide a tax levy sheet to the taxpayer. The tax levy sheet shall contain 1
must provide an example of the computation of the total tax for an individual. 2
The secretary of revenue the Department of Revenue shall prescribe a uniform 3
form which shall that must be used by the treasurer for notification of taxpayers as 4
required by this section. 5