# South Dakota HB 1032: eliminate a limit on the accumulation of the unused index factor for property taxation.

South Dakota HB 1032, eliminate a limit on the accumulation of the unused index factor for property taxation., is a 100th South Dakota Legislature (2025) House bill sponsored by Ismay, Travis (Republican); status failed, last action 2026-01-22 (House Taxation Deferred to the 41st legislative day, Passed, YEAS 8, NAYS 5) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/SD-HB1032-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Dakota HB 1032
- State: South Dakota
- Session: 100th South Dakota Legislature (2025)
- Title: eliminate a limit on the accumulation of the unused index factor for property taxation.
- Status: failed
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-01-22, House Taxation Deferred to the 41st legislative day, Passed, YEAS 8, NAYS 5
- Sponsor: Ismay, Travis (Republican)
- Cosponsors: 5
- Subjects: Property Tax, Taxation
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ismay, Travis (Republican), House
- Cosponsor: Garcia, Josephine (Republican), House
- Cosponsor: Hunt, Jana (Republican), House
- Cosponsor: Jensen, Phil (Republican), House
- Cosponsor: Pourier, Peri (Republican), House
- Cosponsor: Rice, Kathy (Republican), House

## Actions (4)

- 2026-01-22: House Taxation Deferred to the 41st legislative day, Passed, YEAS 8, NAYS 5 (House)
- 2026-01-22: House Taxation Do Pass, Failed, YEAS 3, NAYS 10 (House)
- 2026-01-22: Scheduled for hearing (House)
- 2026-01-13: First read in House and referred to House Taxation (House)

## Bill text

- Introduced, 2026-01-06: [PDF](https://mylrc.sdlegislature.gov/api/Documents/292832.pdf)

## Related bills

- HB 1035: modify provisions related to the licensure of public accountants. (signed)
- HB 1043: make an appropriation to reimburse health care professionals who have complied with the requirements for rural recruitment assistance programs, and to declare… (signed)
- HB 1034: increase fees for decals and license plates mailed to vehicle owners. (signed)
- HB 1020: increase the maximum amount allowable for the livestock ownership inspection fee and to declare an emergency. (signed)
- HB 1029: revise provisions related to the practice of addiction counseling and prevention services. (signed)
- HB 1028: establish a criminal background check requirement for multistate licensure under the social work licensure compact. (signed)

## Sources
- [Introduced (PDF)](https://mylrc.sdlegislature.gov/api/Documents/292832.pdf)

## Related
- [HB 1035: modify provisions related to the licensure of public accountants.](https://policyrisk.com/state-bill/SD-HB1035-2025)
- [HB 1043: make an appropriation to reimburse health care professionals who have complied…](https://policyrisk.com/state-bill/SD-HB1043-2025)
- [HB 1034: increase fees for decals and license plates mailed to vehicle owners.](https://policyrisk.com/state-bill/SD-HB1034-2025)
- [HB 1020: increase the maximum amount allowable for the livestock ownership inspection fe…](https://policyrisk.com/state-bill/SD-HB1020-2025)
- [HB 1029: revise provisions related to the practice of addiction counseling and preventio…](https://policyrisk.com/state-bill/SD-HB1029-2025)
- [HB 1028: establish a criminal background check requirement for multistate licensure unde…](https://policyrisk.com/state-bill/SD-HB1028-2025)
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Source: PRIA, https://policyrisk.com/state-bill/SD-HB1032-2025 (as of 2026-10-17).