This bill amends the county budgetary process in South Dakota by removing the requirement for a five percent calculation in determining tax levies. Specifically, it modifies Section 7-21-19 to require the board of county commissioners to levy a tax sufficient to cover the difference between appropriations in the budget for the next fiscal year and expected revenue, excluding real property taxes and certain reserves. Additionally, it clarifies that no tax levy can exceed existing limitations imposed by state law.

Furthermore, the bill amends Section 10-12-8 to eliminate the stipulation that allows for a five percent excess in the county tax levy based on estimated expenses. It also repeals Section 7-21-18, which previously outlined the process for computing necessary tax levies, including the five percent addition to appropriations. Overall, these changes aim to streamline the budgetary process and provide greater flexibility for county commissioners in managing their fiscal responsibilities.

Statutes affected:
Introduced, 01/13/2026: 7-21-19, 10-12-8, 7-21-18