25.612.18 100th Legislative Session 141
2025 South Dakota Legislature
Senate Bill 141
Introduced by: Senator Howard
Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to distinguish between new construction and improvements to existing 1
structures for purposes of calculating increases in revenue payable from 2
property taxes. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 4
Section 1. That a NEW SECTION be added to chapter 10-13: 5
For purposes of § 10-13-35, the increase in taxable value from the improvement 6
of real property does not include additions to, or improvements of, existing structures 7
affixed to land. 8
Section 2. That a NEW SECTION be added to chapter 13-16: 9
For purposes of § 13-16-7, the increase in taxable value from the improvement of 10
real property does not include additions to, or improvements of, existing structures affixed 11
to land. 12