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South DakotaSB 55100th South Dakota Legislature (2025)SenateWALLET

revise property tax levies for school districts and to revise the state aid to general and special education formulas.

Sponsored By: Sponsor information unavailable

Signed by Governor

EducationExecutive/Judiciary RequestProperty TaxSchool DistrictsState Aid to EducationTaxation

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Schools can fund students' assistive technology

South Dakota districts can use special education funds to buy or lease assistive technology for students. The technology must directly relate to special education and be listed in the student's individualized education plan. This funding permission does not guarantee that a district provides particular equipment.

School property taxes get set limits

For taxes payable in 2026 onward, South Dakota sets the general school levy limit at $5.211 per $1,000 of taxable value. Separate limits are $1.125 for agricultural property and $2.518 for owner-occupied single-family homes. The special education limit is $1.462 per $1,000, and that levy excludes real property improvements. Districts can levy less; general levies must keep required proportions when below the maximum or when imposing an excess levy. Both use valuations based on a district median assessment level of 85% of market value, as determined by the Department of Revenue. Actual bills depend on district rates and taxable value.

School aid uses revised student counts

Receiving public districts count nonresident students in state-agency custody for aid, without subtracting them because tuition is received. Alternative-instruction students add 0.10 each after participating the prior year in activities approved by the state high school activities association. Students living in residential treatment facilities are excluded from the teacher-ratio count when the district runs their education program. For the school fiscal year starting July 1, 2025, the aid formula uses a $62,821.19 target teacher salary. Later targets rise by the annual consumer price change for urban wage earners and clerical workers or 3%, whichever is lower; this does not set individual teachers' pay.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 107 • No: 15

Senate vote • 3/13/2025

Do Pass Amended

Yes: 33 • No: 2

House vote • 3/13/2025

Do Pass Amended

Yes: 58 • No: 12

legislature vote • 3/11/2025

Do Pass Amended

Yes: 16 • No: 1

Actions Timeline

  1. Signed by the Governor

    3/31/2025Senate

  2. Delivered to the Governor

    3/13/2025Senate

  3. Signed by the President

    3/13/2025Senate

  4. Signed by the Speaker

    3/13/2025House

  5. House of Representatives Do Pass Amended, Passed, YEAS 58, NAYS 12

    3/13/2025House

  6. First read in House and referral to committee waived pursuant to JR 6D-1

    3/13/2025House

  7. Senate Do Pass Amended, Passed, YEAS 33, NAYS 2

    3/13/2025Senate

  8. Joint Committee on Appropriations Do Pass Amended, Passed, YEAS 16, NAYS 1

    3/11/2025legislature

  9. Joint Committee on Appropriations Motion to amend, Passed

    3/11/2025legislature

  10. Scheduled for hearing

    3/11/2025legislature

  11. Referred to Joint Committee on Appropriations, Passed

    1/15/2025Senate

  12. First read in Senate and referred to Senate Committee on Appropriations

    1/14/2025Senate

Bill Text

  • Introduced

    1/9/2025

    PDF

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