The bill amends Section 10-21-1.1 of South Dakota law to enhance the requirements for the content of property tax bills. It mandates that the treasurer must provide a detailed breakdown of the tax by each tax levy, descriptions of each levy, the total tax for each taxing district, and the percentage change from the previous year for each district, all in fourteen-point font. Additionally, the bill requires that any abbreviations used in the tax bill be defined, and it specifies that the phrase "Property Tax Distribution Breakdown" must be prominently displayed above the required information.

Furthermore, the bill stipulates that the property tax bill must clearly indicate any taxes due from local decisions to exceed tax increase limits, marked with an asterisk and accompanied by a specific statement regarding the local decision. It also requires the treasurer to inform taxpayers if property tax receipts will not be mailed unless requested. The Department of Revenue is tasked with prescribing a uniform form for the notification of taxpayers, ensuring consistency in the presentation of property tax information.

Statutes affected:
Introduced, 02/05/2025: 10-21-1.1