| 1 | 1 | | 25.859.15 100th Legislative Session 1234 |
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| 4 | 4 | | 2025 South Dakota Legislature |
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| 5 | 5 | | House Bill 1234 |
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| 12 | 12 | | Introduced by: Representative Jamison |
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| 14 | 14 | | Underscores indicate new language. |
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| 15 | 15 | | Overstrikes indicate deleted language. |
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| 16 | 16 | | An Act to revise the requirements for content reported on a property tax bill. 1 |
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| 17 | 17 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 |
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| 18 | 18 | | Section 1. That § 10-21-1.1 be AMENDED: 3 |
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| 19 | 19 | | 10-21-1.1. The treasurer shall mail or transmit electronically a written tax bill to 4 |
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| 20 | 20 | | each taxpayer against whom a property tax has been assessed. The property tax bill sent 5 |
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| 21 | 21 | | to each taxpayer may reflect the breakdown must provide, in fourteen-point font, a: 6 |
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| 22 | 22 | | (1) Breakdown of the tax by each tax levies. However, the property tax bill shall at 7 |
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| 23 | 23 | | least provide a tax levy; 8 |
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| 24 | 24 | | (2) Description of each levy, in fourteen-point font; 9 |
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| 25 | 25 | | (3) Tax total for each taxing district; and 10 |
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| 26 | 26 | | (4) Percentage change from the previous year in the tax total for each taxing district. 11 |
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| 27 | 27 | | A definition shall must be provided for any each abbreviation used to describe any 12 |
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| 28 | 28 | | entity imposing a tax or special assessment. In fourteen-point font, the words "Property 13 |
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| 29 | 29 | | Tax Distribution Breakdown" must be placed immediately above the information required 14 |
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| 30 | 30 | | by subdivisions (1) to (4), inclusive, of this section. 15 |
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| 31 | 31 | | The property tax bill shall also must separately state provide the amount of any 16 |
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| 32 | 32 | | taxes due as a result of a local decision to exceed the tax increase limits set forth in § 10-17 |
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| 33 | 33 | | 13-36 or 10-12-43 and shall must be marked by an asterisk. The notice shall must include 18 |
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| 34 | 34 | | the statement: "INDICATES A LOCAL DECISION TO OPT OUT OF THE PROPERTY TAX 19 |
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| 35 | 35 | | LIMITATION." If the local vote to increase taxes had not passed, the taxes would not have 20 |
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| 36 | 36 | | included the items marked with an asterisk (*). 21 |
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| 37 | 37 | | If the treasurer does not mail the property tax receipts described in § 10-21-14, 22 |
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| 38 | 38 | | the treasurer shall must indicate in the property tax bill or a notice enclosed with the bill 23 |
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| 39 | 39 | | that the treasurer does not intend to send a receipt unless requested by the taxpayer. If 24 |
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| 40 | 40 | | the tax levy breakdown is not shown on the tax bill, the treasurer on the taxpayer's 25 25.859.15 2 1234 |
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| 41 | 41 | | Underscores indicate new language. |
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| 42 | 42 | | Overstrikes indicate deleted language. |
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| 43 | 43 | | request shall provide a tax levy sheet to the taxpayer. The tax levy sheet shall contain 1 |
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| 44 | 44 | | must provide an example of the computation of the total tax for an individual. 2 |
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| 45 | 45 | | The secretary of revenue the Department of Revenue shall prescribe a uniform 3 |
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| 46 | 46 | | form which shall that must be used by the treasurer for notification of taxpayers as 4 |
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| 47 | 47 | | required by this section. 5 |
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