# South Dakota HB 1308: reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.

South Dakota HB 1308, reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes., is a 101st South Dakota Legislature (2026) House bill sponsored by Czmowski, Tim (Republican); status in committee, last action 2026-02-24 (Do Pass); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/SD-HB1308-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Dakota HB 1308
- State: South Dakota
- Session: 101st South Dakota Legislature (2026)
- Title: reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.
- Status: in committee
- Chamber: House
- Introduced: 2026-02-04
- Last action: 2026-02-24, Do Pass
- Sponsor: Czmowski, Tim (Republican)
- Cosponsors: 8
- Subjects: Property Tax, Retail Sales and Service Tax, Session Laws, State Aid to Education, Taxation
- Touches household money: yes
- Roll calls: 2 (34 yes, 44 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Czmowski, Tim (Republican), House
- Cosponsor: Duffy, Steve (Republican), House
- Cosponsor: Goodwin, Tim (Republican), House
- Cosponsor: Kull, David (Republican), House
- Cosponsor: Ladner, Trish (Republican), House
- Cosponsor: Reisch, Tim (Republican), House
- Cosponsor: Roe, Kent (Republican), House
- Cosponsor: Van Diepen, Kevin (Republican), House
- Cosponsor: Weisgram, Mike (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-24 | House | Do Pass | fail | 24 | 42 |   |
| 2026-02-17 | House | Do Pass | pass | 10 | 2 |   |

## Actions (9)

- 2026-02-24: Do Pass (House)
- 2026-02-23: Deferred with pending amendment (Rule 5-17) (House)
- 2026-02-20: Deferred to another day (House)
- 2026-02-18: Fiscal Note Requested (House)
- 2026-02-17: Do Pass (House)
- 2026-02-17: Scheduled for hearing (House)
- 2026-02-12: Scheduled for hearing (House)
- 2026-02-05: Referred to (House)
- 2026-02-04: First Reading House (House)

## Bill text

- Introduced, 2026-02-04: [PDF](https://mylrc.sdlegislature.gov/api/Documents/301245.pdf)

## Related bills

- 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)
- HB 1082: establish parameters for the reimbursement of school districts that provide free or reduced-price meals to students. (signed)
- HB 1051: revise property tax levies for school districts and to revise the state aid to general and special education formulas. (signed)

## Sources
- [Introduced (PDF)](https://mylrc.sdlegislature.gov/api/Documents/301245.pdf)

## Related
- [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)
- [HB 1082: establish parameters for the reimbursement of school districts that provide fre…](https://policyrisk.com/state-bill/SD-HB1082-2026)
- [HB 1051: revise property tax levies for school districts and to revise the state aid to…](https://policyrisk.com/state-bill/SD-HB1051-2026)
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Source: PRIA, https://policyrisk.com/state-bill/SD-HB1308-2026 (as of 2026-10-19).