# South Dakota HB 1051: revise property tax levies for school districts and to revise the state aid to general and special education formulas. South Dakota HB 1051, revise property tax levies for school districts and to revise the state aid to general and special education formulas., is a 101st South Dakota Legislature (2026) House bill sponsored by no sponsor on record; status signed, last action 2026-03-30 (Signed by the Governor); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/SD-HB1051-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: South Dakota HB 1051 - State: South Dakota - Session: 101st South Dakota Legislature (2026) - Title: revise property tax levies for school districts and to revise the state aid to general and special education formulas. - Status: signed - Chamber: House - Introduced: 2026-01-13 - Last action: 2026-03-30, Signed by the Governor - Sponsors: no sponsor on record - Cosponsors: 0 - Subjects: Education, Executive/Judiciary Request, Hoghouse-Vehicle Bill, Property Tax, State Aid to Education, Taxation - Touches household money: yes - Roll calls: 3 (118 yes, 1 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Schools count more students toward funding: benefit, low. Districts can count nonresident students in fall enrollment when they attend the district and are in a state agency's care or custody. Fall enrollment helps determine state education aid. The formula also adds funding for alternative-instruction students who joined qualifying high school interschol… - Capped property taxes fund special education: mixed, medium. For taxes payable in 2027 and later, school boards can levy up to $1.449 per $1,000 for special education. Valuations must reflect an 85% median assessment level, and the levy does not apply to real property improvements. Districts can levy less than the maximum. The money pays qualifying special e… - New school tax caps for property owners: mixed, medium. For taxes payable in 2027 and later, school general fund levies have a $4.867 maximum per $1,000 of taxable value. The maximum is $1.051 for agricultural property and $0.669 for owner-occupied single-family homes. Districts can set lower rates but must keep the same proportions among rates. Valuati… - Schools get disability-based funding with effort limits: mixed, medium. Beginning in 2026–2027, the special education formula includes level six disability, defined as prolonged assistance. Per-student amounts are $7,984 for level one, $16,180 for level two, and $21,340 for level three. They are $18,281 for level four, $38,590 for level five, and $12,378 for level six.… - Teacher funding target rises but faces reductions: mixed, low. For the school year starting July 1, 2026, the state aid formula uses a $63,700.69 target teacher salary. Later targets rise by the specified annual consumer price index change or 3%, whichever is lower. The formula adds benefits equal to 29% of salary; it does not require individual teachers to re… ## Sponsors and cosponsors - (none) ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-12 | House | Do Pass Amended | pass | 66 | 1 | | | 2026-03-12 | Senate | Do Pass Amended | pass | 34 | 0 | | | 2026-03-11 | legislature | Do Pass Amended | pass | 18 | 0 | | ## Actions (13) - 2026-03-30: Signed by the Governor (House) - 2026-03-12: Delivered to the Governor (House) - 2026-03-12: Signed by the President (Senate) - 2026-03-12: Signed by the Speaker (House) - 2026-03-12: Senate Do Pass Amended, Passed, YEAS 34, NAYS 0 (Senate) - 2026-03-12: First read in Senate and referral to committee waived pursuant to JR 6D-1 (Senate) - 2026-03-12: House of Representatives Do Pass Amended, Passed, YEAS 66, NAYS 1 (House) - 2026-03-11: Joint Committee on Appropriations Do Pass Amended, Passed, YEAS 18, NAYS 0 (legislature) - 2026-03-11: Joint Committee on Appropriations Motion to amend, Passed (legislature) - 2026-03-11: Scheduled for hearing (legislature) - 2026-03-10: Scheduled for hearing (legislature) - 2026-01-15: Referred to Joint Committee on Appropriations (House) - 2026-01-13: First Reading House (House) ## Bill text - Introduced, 2026-01-09: [PDF](https://mylrc.sdlegislature.gov/api/Documents/306737.pdf) ## Related bills - HB 1082: establish parameters for the reimbursement of school districts that provide free or reduced-price meals to students. (signed) - HB 1245: authorize municipalities to establish a local funding mechanism for capital improvement projects. (signed) - HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs. (signed) - HB 1149: adopt the athletic trainer licensure compact. (signed) - HB 1148: adopt the respiratory care interstate compact. (signed) - SB 96: authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes. (signed) ## Sources - [Introduced (PDF)](https://mylrc.sdlegislature.gov/api/Documents/306737.pdf) ## Related - [HB 1082: establish parameters for the reimbursement of school districts that provide fre…](https://policyrisk.com/state-bill/SD-HB1082-2026) - [HB 1245: authorize municipalities to establish a local funding mechanism for capital imp…](https://policyrisk.com/state-bill/SD-HB1245-2026) - [HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving…](https://policyrisk.com/state-bill/SD-HB1193-2026) - [HB 1149: adopt the athletic trainer licensure compact.](https://policyrisk.com/state-bill/SD-HB1149-2026) - [HB 1148: adopt the respiratory care interstate compact.](https://policyrisk.com/state-bill/SD-HB1148-2026) - [SB 96: authorize the imposition of a county option gross receipts tax to reduce owner-…](https://policyrisk.com/state-bill/SD-SB96-2026) - [South Dakota bills](https://policyrisk.com/states/south-dakota/bills) - [South Dakota state hub](https://policyrisk.com/states/south-dakota) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/SD-HB1051-2026 (as of 2026-11-01).