South Dakota SB 99: create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.

Status: Taxation Deferred to the 41st legislative day , Passed, YEAS 6, NAYS 1 S.J. 5 (as of 2026-01-28)

State: South Dakota · Session: 2026 · Bill: SB 99

Subjects: Fund, Property Tax, Retail Sales and Service Tax, State Aid to Education, Tax Exemptions and Refunds, Taxation

Sponsors: Aylward, Deibert, Duhamel, Goodwin, Mehlhaff, Perry

View South Dakota SB 99 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.