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South DakotaHB 1143100th South Dakota Legislature (2025)HouseWALLET

require that the director of equalization adjust certain agricultural land values.

Sponsored By: Ladner, Trish (Republican), Rohl, Michael H. (Republican)

Signed by Governor

Municipal Government

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

New soil rules for farm taxes

South Dakota uses soil classes to set farm land tax values. Classes I–III generally count as cropland; classes V–VIII count as noncropland. County assessment officials can place class IV soils in either group and must report changes by November 1 each year. Beginning with the 2023 assessment year, class IV noncropland acres in each county can increase at most 20% over the prior year. Classes I–III can qualify as noncropland when a legally listed adjustment factor affects productivity and supports that highest sustainable use. That use must be physically practical, supported, and financially feasible, and the land cannot be harvested for crops or plants. The state must provide soil ratings to counties, and county officials must use them to value each soil type. Officials can also adjust individual parcel values under existing adjustment rules. These rules can change assessments and tax bills, but they guarantee no tax cut.

Sponsors & Cosponsors

Sponsors

  • Ladner, Trish

    Republican • House

  • Rohl, Michael H.

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 186 • No: 3

House vote • 3/11/2025

Concurred in amendments

Yes: 67 • No: 2

Senate vote • 3/10/2025

Do Pass Amended

Yes: 34 • No: 0

Senate vote • 3/5/2025

Do Pass Amended

Yes: 6 • No: 0

House vote • 2/7/2025

Do Pass

Yes: 66 • No: 1

House vote • 2/6/2025

Do Pass

Yes: 13 • No: 0

Actions Timeline

  1. Signed by the Governor

    3/31/2025House

  2. Delivered to the Governor

    3/13/2025House

  3. Signed by the President

    3/13/2025Senate

  4. Signed by the Speaker

    3/12/2025House

  5. House of Representatives Concurred in amendments, Passed, YEAS 67, NAYS 2

    3/11/2025House

  6. Senate Do Pass Amended, Passed, YEAS 34, NAYS 0

    3/10/2025Senate

  7. Certified uncontested, placed on consent

    3/5/2025Senate

  8. Senate Local Government Do Pass Amended, Passed, YEAS 6, NAYS 0

    3/5/2025Senate

  9. Senate Local Government Motion to amend, Passed

    3/5/2025Senate

  10. Scheduled for hearing

    3/5/2025Senate

  11. First read in Senate and referred to Senate Local Government

    2/10/2025Senate

  12. House of Representatives Do Pass, Passed, YEAS 66, NAYS 1

    2/7/2025House

  13. Certified uncontested, placed on consent

    2/6/2025House

  14. House Local Government Do Pass, Passed, YEAS 13, NAYS 0

    2/6/2025House

  15. Scheduled for hearing

    2/6/2025House

  16. Referred to House Local Government

    2/3/2025House

  17. First Reading House

    1/30/2025House

Bill Text

  • Introduced

    1/29/2025

    PDF

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