South Dakota’s counties have been sent information regarding the implementation of the property tax relief plan supported by Governor Larry Rhoden and passed by the 2026 state legislature.
Whether the legislation is adopted by the county commission, referred to a vote of the people, or initiated by the people themselves, the guidance answers questions regarding how counties can use the combination of Senate Bills 96 and 245 to lower property taxes.
A previously released interactive county map showing how much South Dakotans could save under SB 96 has been updated to include savings estimates for SB 245, https://governor.sd.gov/priorities/property-tax-savings.aspx.
Additionally, the Department of Revenue has an implementation guide available on its website, https://dor.sd.gov/media/lynpyy22/2026-04_taxguidecountyofficials.pdf. To assist counties, the information includes a sample ordinance.
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